Standards of Value: Theory and ApplicationsJohn Wiley & Sons, 2007. gada 9. febr. - 400 lappuses A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions. |
No grāmatas satura
1.–5. rezultāts no 44.
ix. lappuse
... Estate and Gift Tax Introduction Common Definitions of Fair Market Value xiii xvii xix 17 17 18 19 20 21 21 23 24 25 28 28 28 29 3O 3O 31 32 33 35 35 36 History of Fair Market Value 37 Elements of Fair Market Standards of Value: Theory ...
... Estate and Gift Tax Introduction Common Definitions of Fair Market Value xiii xvii xix 17 17 18 19 20 21 21 23 24 25 28 28 28 29 3O 3O 31 32 33 35 35 36 History of Fair Market Value 37 Elements of Fair Market Standards of Value: Theory ...
xiv. lappuse
... Estate and Gift Tax Roger Grabowski Duff & Phelps, LLC Chicago, Illinois Nancy Fannon Fannon Valuation Group Portland, Maine Chapter 3 Fair Value in Shareholder Dissent and Oppression Roger Grabowski Duff & Phelps, LLC Chicago, Illinois ...
... Estate and Gift Tax Roger Grabowski Duff & Phelps, LLC Chicago, Illinois Nancy Fannon Fannon Valuation Group Portland, Maine Chapter 3 Fair Value in Shareholder Dissent and Oppression Roger Grabowski Duff & Phelps, LLC Chicago, Illinois ...
xvii. lappuse
... estate and gift tax, dissenting rights, financial reporting, or marital dissolution. The standard of value and the proper definition of the standard of value set the criteria upon which valuation analysts rely. Among many factors, it ...
... estate and gift tax, dissenting rights, financial reporting, or marital dissolution. The standard of value and the proper definition of the standard of value set the criteria upon which valuation analysts rely. Among many factors, it ...
xix. lappuse
... gift, estate, and income taxes. Fair value is the mandated standard of value for financial reporting that is subject ... tax valuation, the value was considerably less because of minority and marketability discounts, which were not ...
... gift, estate, and income taxes. Fair value is the mandated standard of value for financial reporting that is subject ... tax valuation, the value was considerably less because of minority and marketability discounts, which were not ...
2. lappuse
... gift tax, shareholder dissent and oppression, and divorce matters are presented within their respective judicial frameworks, whether the federal courts for estate and gift tax cases or the state courts for shareholder dissent and ...
... gift tax, shareholder dissent and oppression, and divorce matters are presented within their respective judicial frameworks, whether the federal courts for estate and gift tax cases or the state courts for shareholder dissent and ...
Saturs
1 | |
17 | |
Theory and Applications Chapter 2 Fair Market Value in Estate and Gift Tax | 35 |
Theory and Applications Chapter 3 Fair Value in Shareholder Dissent and Oppression | 87 |
Theory and Applications Chapter 4 Standards of Value in Divorce | 165 |
Theory and Applications Chapter 5 Fair Value in Financial Reporting | 245 |
Theory and Applications Appendix A International Business Valuation Standards | 271 |
Theory and Applications Appendix B Fair Value in Dissent and Oppression Chart | 281 |
Theory and Applications Appendix C Standard of Value Divorce Chart | 299 |
Theory and Applications Index | 333 |
Citi izdevumi - Skatīt visu
Standards of Value: Theory and Applications Jay E. Fishman,Shannon P. Pratt,William J. Morrison Priekšskatījums nav pieejams - 2006 |
Standards of Value: Theory and Applications Jay E. Fishman,Shannon P. Pratt,William J. Morrison Priekšskatījums nav pieejams - 2007 |
Bieži izmantoti vārdi un frāzes
accounting American Law Institute appraisal appreciation or depreciation Baron Services Business goodwill Business Valuation buy-out buy-sell agreement cash flow circumstances concept considered context control premium corporate action decision definition of fair depreciation in anticipation discount for lack discounts applied dissent and oppression dissenter objects divorce earning capacity effectuation enterprise goodwill equitable excluding any appreciation expert fair market value fair value measurement FASB financial reporting gift tax going concern holder premise hypothetical intangible assets interest issue Jersey Jersey Supreme Court lack of marketability LEXIS liquidation marital property Market Value Fair market value standard marketability discount marriage merger minority discount minority shareholder minority shares North Dakota personal goodwill premise of value professional practice purchase Rejects discounts relevant RMBCA SFAS shareholder shareholder-level discounts shares immediately spouse standard of value Tax Court transaction trial court valuation date Valuation Term Value Fair Value value in exchange
Populāri fragmenti
9. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
262. lappuse - The fair value of an asset (liability) is the amount at which the asset (liability) could be bought (incurred) or sold (settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.
90. lappuse - Society are educational, and are to promote the clarification and simplification of the law and its better adaptation to social needs, to secure the better administration of justice, and to encourage and carry on scholarly and scientific legal work.
122. lappuse - Fair value," with respect to a dissenter's shares, means the value of the shares immediately before the effectuation of the corporate action to which the dissenter objects, excluding any appreciation or depreciation in anticipation of the corporate action unless exclusion would be inequitable.
128. lappuse - A security is a covered security if such security is — (A) listed, or authorized for listing, on the New York Stock Exchange or the American Stock Exchange...
202. lappuse - The good-will which has been the subject of sale is nothing more than the probability that the old customers will resort to the old place.
264. lappuse - Regulations 108) define fair market value, in effect, as the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of relevant facts.
94. lappuse - ... respect to a class or series of shares that reduces the number of shares of a class or series owned by the shareholder to a fraction of a share if the corporation has the obligation or right to repurchase the fractional share so created; or...
203. lappuse - Goodwill may be properly enough described to be the advantage or benefit, which is acquired by an establishment, beyond the mere value of the capital, stock, funds, or property employed therein, in consequence of the general public patronage and encouragement which it receives from constant or habitual customers, on account of its local position, or common celebrity...