John wiley sons, business valuation and taxes procedure, law, and perspective 2005 ISBN0471694371

Business Valuation and Taxes Procedure Law and Perspective phần 1 pptx

Business Valuation and Taxes Procedure Law and Perspective phần 1 pptx
... 15 3 15 3 15 4 15 5 15 5 15 6 15 6 15 7 15 8 15 9 15 9 16 1 16 6 16 7 16 7 16 8 16 8 16 8 16 9 17 0 17 0 17 2 17 2 17 8 17 8 17 8 17 8 17 9 18 0 xiv TABLE OF CONTENTS 14 The Income Approach Summary of Approaches, Methods and ... (Nonhomogeneous Assets) Discount 18 1 18 1 18 2 18 2 18 4 18 4 19 0 19 0 19 4 19 5 19 6 200 2 01 209 209 210 210 211 213 217 219 219 220 220 222 224 224 224 229 230 260 260 260 2 61 265 266 266 267 2 71 276 Table of Contents ... and Industry Analysis 13 Site Visits and Interviews Summary Site Visits Management Interviews Interviews with Persons Outside the Company Conclusion xiii 13 0 13 1 13 1 13 7 13 7 13 8 13 9 14 7 15 2 15 3...
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Business Valuation and Taxes Procedure Law and Perspective phần 2 pot

Business Valuation and Taxes Procedure Law and Perspective phần 2 pot
... The court held that the Reg § 25 .25 12- 1 Reg § 1.170A-1(b) Reg § 20 .20 31-1(b); Code §§ 20 31(a), 20 32( a) Grill v United States, 303 F.3d 922 (Ct Cl 19 62) 27 9 U.S 151 (1 929 ) See also First National ... Wisconsin Law Review 1113, 122 0– 122 1 (1991) 30 Judge Learned Hand, “Historical and Practical Considerations Regarding Expert Testimony,” 15 Harvard Law Review 40 (1901) 28 42 BUSINESS VALUATION ... Management and Research [AIMR]) 560 Ray C Hunt Dr Charlottesville, VA 22 903 -29 81 Phone: (800) 24 7-81 32 (U.S and Canada) or (434) 951-5499 (outside the United States and Canada) Fax: (434) 951- 526 2 E-mail:...
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Business Valuation and Taxes Procedure Law and Perspective phần 3 ppsx

Business Valuation and Taxes Procedure Law and Perspective phần 3 ppsx
... 712,6 63 491,815 516,406 542,227 569 ,33 8 1 23, 810 533 , 635 106,727 130 ,000 136 ,500 1 43, 325 (37 ) / (1 – 20%) (39 ) Present value factor (16) (40) Pass-through-basis adjustment (38 ) × (39 ) 133 ,409 (34 ) ... 0.6 830 $0.0 0.5645 $0.0 $20.6 $22.7 0. 833 3 $15.6 0.6944 $14 .3 0.5787 $ 13. 1 $37 .5 19.0% $33 2.80 11 .3% $18.8 20.0% $31 9.89 14.7% $0.0 21.0% $30 5.97 18.4% $39 .4 $41 .3 0.84 03 $31 .5 0.7062 $27.8 0.5 934 ... 22% 26% 29% 31 % 34 % 10% 14% 19% 23% 26% 30 % 33 % 36 % 39 % 11% 16% 21% 26% 30 % 34 % 38 % 41% 44% 13% 19% 24% 29% 33 % 38 % 42% 45% 49% 14% 21% 26% 32 % 37 % 41% 45% 49% 53% PV = 100% Calculations performed...
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Business Valuation and Taxes Procedure Law and Perspective phần 4 pps

Business Valuation and Taxes Procedure Law and Perspective phần 4 pps
... Editor,” Business Valuation Review, March 2002, pp 44 45 Burke, Brian H., “Letter to the Editor,” Business Valuation Review, March 2002, p 44 Luttrell, Mark S., and Jeff W Freeman, Taxes and the ... Revisited,” Business Valuation Review, December 2000, pp 213–218 Sonneman, Donald, Business Valuation Controversies and Choices: Understanding Them and Their Impact (Controversy No 7),” Business Valuation ... the owner for tax purposes The Service may im- 22 Reg § 1 .48 2 -4( f)(2) Reg § 1 .48 2 -4( f)(2)(ii) 24 Reg § 1 .48 2 -4( f)(3) 23 Customs Valuation 147 pute an agreement to transfer ownership where the conduct...
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Business Valuation and Taxes Procedure Law and Perspective phần 5 ppt

Business Valuation and Taxes Procedure Law and Perspective phần 5 ppt
... 399 4,320 5, 959 75 5,884 2, 354 3 ,53 1 $22,687 11,380 11,307 2, 955 1, 358 439 4, 752 6 ,55 5 83 6,473 2 ,58 9 3,884 $24, 956 12 ,51 8 12,438 3, 250 1,493 483 5, 227 7,211 91 7,120 2,848 4,272 $27, 451 13,770 ... $1,744 $ 53 7 $2,281 $ 28 $ 293 $3,943 $4,263 $6 ,54 4 $1,628 $2,813 $ 630 $5, 070 $ 83 $ 98 $5, 250 $ 758 $ 1 35 $ 450 $ 68 $1,410 $ 4 65 $1,8 75 $ 28 $ 343 $3,004 $3,3 75 $5, 250 $1,9 25 $3,083 $ 754 $5, 761 ... liabilities and equity $1,833 $3, 059 $ 731 $5, 623 $ 600 $ 12 $6,234 $ 8 95 $ 232 $ 52 0 $ 77 $1,7 25 $ 56 5 $2,290 $ 28 $ 353 $3 ,56 3 $3,9 45 $6,234 $1,7 15 $3,297 $ 6 45 $5, 657 $ 619 $ 269 $6 ,54 4 $ 778...
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Business Valuation and Taxes Procedure Law and Perspective phần 6 potx

Business Valuation and Taxes Procedure Law and Perspective phần 6 potx
... 3. 26% 41.78% 1.42 1.81 17.00% 6. 00% 63 .60 % 3.47 3.99 19.23% 4.31% 31. 76% 1.33 1.70 16. 00% 6. 00% 60 .60 % 2.19 2 .61 16. 28% 3.03% 53. 76% 1.43 1.83 na na 52.20% 6. 46 6. 26 4.93 1.30 na na na 2 .60 43.72 ... 74. 86% 18. 76% 44. 26% 18.20% 6. 90% 12.40% 33.20% 25 .67 % 60 .66 % 16. 47% 44. 56% 18.50% 6. 70% 12.30% 32.70% 26. 54% 51.72% 17.21% 38.52% 16. 70% 6. 90% 12.30% 32.80% 26. 94% 51.04% 17. 46% 33.40% 16. 00% ... $48,3 16, 458 $18,2 06, 000 $61 ,004,000 $ 56, 553,000 $62 , 065 ,000 $32,147,0 36 21.78 10.03 12 .6 29.72 32.35 $173,897,050 $ 79,078,150 $294,879 ,60 0 $67 8,310,980 $60 8, 262 ,380 4.34 0.88 3.24 3. 86 6.17 Mean...
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Business Valuation and Taxes Procedure Law and Perspective phần 7 pptx

Business Valuation and Taxes Procedure Law and Perspective phần 7 pptx
... 1,935,230 50,000 1 07, 872 2,093,103 350,000 2,443,102 6 67, 623 2 67, 049 f 2 67, 049 5,330,604 1,935,230 50,000 1 07, 872 2 67, 049 2,360,151 350,000 2 67, 049 2 ,71 0,151 2,500 500,000 1 ,71 7, 379 400, 574 g 2,500 500,000 ... 8.82 $ 17, 045,000 $5,255,000 $4,925,000 $4,509, 375 $35 ,72 5,161 $56, 878 ,852 $52,635, 278 $39 ,76 4,813 45.0% 20.0% 15.0% 20.0% $16, 076 ,323 $11, 375 ,77 0 $7, 895,292 $7, 952,963 Guideline merged and acquired ... c 79 8,529 398,6 87 90, 879 399,842 43,121 d 79 8,529 134,000 95,383 2 57 150,000 245,640 (95,383)e (2 57) e 20,000 d 100,000 e 24,360 0 170 ,000 100,000 270 ,000 302,865 155,3 47 478 ,912 75 9,888 1,6 97, 012...
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Business Valuation and Taxes Procedure Law and Perspective phần 8 docx

Business Valuation and Taxes Procedure Law and Perspective phần 8 docx
... T.C Memo 1999-3 68, 78 T.C.M (CCH) 745 Estate of Andrews v Comm’r, 79 T.C 9 38 (1 982 ) Id., quote from an abstract of case in Shannon Pratt’s Business Valuation Update, Business Valuation Resources, ... Marketability Business Valuation Review (June 1997): 70–106 Patton, Kenneth W “The Marketability Discount: Academic Research in Perspective The Hertzel/Smith Study.” E -Law Business Valuation Perspective ... v Comm’r, 19 Fed Appx 90; 2001 U.S App LEXIS 2 088 2 (2001) 28 Estate of Barnes v Comm’r, T.C Memo 19 98- 413, 76 T.C.M (CCH) 88 1, November 17, 19 98 29 In re Colonial Realty Co., United States Bankruptcy...
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Business Valuation and Taxes Procedure Law and Perspective phần 9 pps

Business Valuation and Taxes Procedure Law and Perspective phần 9 pps
... Rev Rul 93 -12 373 Text Section 2512 Valuation of Gifts 26 CFR 25.2512-1: Valuation of property; in general 199 3 C.B 202; 199 3 IRB LEXIS 84; 199 3-7 I.R.B 13; REV RUL 93 -12 February 16, 199 3 .Valuation; ... 60 ( 196 9) Section 6: Effect on Other Revenue Rulings Rev Rul 59- 60, as modified by Rev Rul 65- 193 , 196 5-2 C.B 370 and as amplified by Rev Rul 77-287, 197 7-2 C.B 3 19, and Rev Rul 80-213, 198 0-2C.B ... United States, 680 F.2d 1248 (9th Cir 198 2) In addition, Estate of Andrews v Commissioner, 79 T.C 93 8 ( 198 2), and Estate of Lee v Commissioner, 69 T.C 860 ( 197 8), nonacq., 198 0-2 C.B 2, held that the...
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Business Valuation and Taxes Procedure Law and Perspective phần 10 pps

Business Valuation and Taxes Procedure Law and Perspective phần 10 pps
... and William P McFadden “Applying the Income Approach to S Corporation and Other Pas-Through Entity Valuations.” Robert F Reilly and Robert P Schweihs, eds The Handbook of Business Valuation and ... chart, 77 generally, 70–72 Business risk ratio, 165, 166 Business Valuation Guidelines, 398, 399, 407–411 Business valuation reports, 383–399 Business Valuation Standards, 384, 390, 391 Buy-sell ... Maksimovic and W T Ziemba, eds North-Holland Handbooks of Operations Research and Management Science, Volume Amsterdam: Elsevier, 1995: 993 101 6 Industry Valuation Update Volume 1: Wholesale Trade Business...
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john wiley & sons - 2002 - the option trader's guide to probability, volatility and timing (a mar

john wiley & sons - 2002 - the option trader's guide to probability, volatility and timing (a mar
... through 2.6 depict the risk curves for three separate IBM put options: the far-out-of -the- money 80 put, the at-themoney 95 put, and the deep-in -the- money 115 put The Basics of Options 29 12267 ... the differences in the risk curves for the far-out-of -the- money February 80 put option and the deep-inthe-money February 115 put option Many traders are lured into buying the inexpensive out-of -the- money ... in the money as long as the price of the stock is less than 50 Out-of -the- money option An option that currently has no intrinsic value is an out-of -the- money option A call option is out of the...
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