Business Valuation and Federal Taxes: Procedure, Law and Perspective, 2nd Edition
Foreword: Legal Practitioner's Perspective.
Foreword: Law Professor's Perspective.
Foreword: Business Appraiser's Perspective.
Preface to the New Edition.
About the Authors.
CHAPTER 1: Standards of Business Valuation.
CHAPTER 2: Subsequent Events.
CHAPTER 3: Business Valuation Experts.
CHAPTER 4: Sources of Law and Choice of Courts.
CHAPTER 5: Burden of Proof in Valuation Controversies.
CHAPTER 6: Penalties and Sanctions.
CHAPTER 7: How the Form of Entity Affects Valuation.
CHAPTER 8: Valuation of S Corporations and Other Pass-Through Tax Entities: Minority and Controlling Interests.
CHAPTER 9: Transfer Pricing.
CHAPTER 10: Customs Valuation.
CHAPTER 11: Adjustments to Financial Statements.
CHAPTER 12: Comparative Financial Statement Analysis.
CHAPTER 13: Economic and Industry Analysis.
CHAPTER 14: Site Visits and Interviews.
CHAPTER 15: The Income Approach.
CHAPTER 16: The Market Approach.
CHAPTER 17: The Asset-Based Approach.
CHAPTER 18: Entity-Level Discounts.
CHAPTER 19: Minority Discounts/Control Premiums.
CHAPTER 20: Discounts for Lack of Marketability.
CHAPTER 21: Other Shareholder-Level Discounts.
CHAPTER 22: Personal versus Enterprise Goodwill.
CHAPTER 23: Weighting of Approaches.
CHAPTER 24: IRS Positions.
CHAPTER 25: Business Appraisal Reports.
CHAPTER 26: Valuation of Options.
CHAPTER 27: Questions to Ask Business Valuation Experts.
APPENDIX A: International Glossary of Business Valuation Terms.
APPENDIX B: Bibliography.
Table of Cases.