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" Because valuations cannot be made on the basis of a prescribed formula, there is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this reason, no useful purpose... "
The Market Approach to Valuing Businesses - 249. lappuse
autors: Shannon P. Pratt - 2006 - 432 lapas
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 726 lapas
...is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this...consideration of other pertinent factors, and the end result is incapable of being supported by a realistic application of the significant facts in the case except...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1959 - 1390 lapas
...various applicable factors in a particular case can be assigned mathematical weights in deriving the lair market value. For this reason, no useful purpose is...taking an average of several factors (for example, pook value, capitalized earnings and capitalized dividends) and basing the valuation on the result....
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Pension Asset Raids: Hearing Before the Select Committee on Aging, House of ...

United States. Congress. House. Select Committee on Aging - 1984 - 310 lapas
...is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this...capitalized earnings and capitalized dividends) and basing valuation on the result. Such a process excludes active consideration of other pertinent factors, and...
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Pension Asset Raids: Hearing Before the Select Committee on Aging, House of ...

United States. Congress. House. Select Committee on Aging - 1984 - 446 lapas
...several factors (for example, book value, capitalized earnings and capitalized dividends) and basing valuation on the result. Such a process excludes active...factors, and the end result cannot be supported by realistic application of the significant facts in the case except by mere chance. Formula values are...
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The Lawyer's Business Valuation Handbook: Understanding Financial Statements ...

Shannon P. Pratt - 2000 - 522 lapas
...is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this...of the significant facts in the case except by mere chance.2 Implicit Weighting Some appraisers use an implicit weighting scheme in their final valuation...
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Medical Practice Valuation Guidebook 2001/2002: Including Comprehensive ...

Mark O. Dietrich - 2001 - 666 lapas
...is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this...is served by taking an average of several factors Ifor example, book value, capitalized earnings and capitalized dividends1 and basing the valuation...
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Valuation of Companies in Emerging Markets: A Practical Approach

Luis E. Pereiro - 2002 - 507 lapas
...is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this...of the significant facts in the case except by mere chanced It follows, then, that the previous argument assumes the analyst has available the appropriate...
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J.K. Lasser Pro Guide to Tax and Financial Issues in Divorce

Bruce L. Richman - 2002 - 306 lapas
...is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this...of the significant facts in the case except by mere chance. Revenue Rulings 217 Sec. I. Restrittivi Agreements Frequently, in the valuation of closely-held...
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Investigative Accounting in Divorce

Kalman A. Barson - 2002 - 576 lapas
...is no means whereby the various applicable factors in a particular case can be assigned mathematical weights in deriving the fair market value. For this...of the significant facts in the case except by mere chance. Sec. 8. Restrictive Agreements. Frequently, in the valuation of closely held stock for estate...
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Financial Valuation Workbook

James R. Hitchner, Michael J. Mard - 2003 - 256 lapas
...factors in a particular case can be assigned mathematical weights in deriving the fair market value. Q No useful purpose is served by taking an average of several factors (eg, book value, capitalized earnings, and capitalized dividends) and basing the valuation on the result....
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