Business Valuation and Taxes Procedure Law and Perspective phần 2 pot
Business Valuation and Taxes Procedure Law and Perspective phần 1 pptx
... (cloth) 1. Business enterprises Valuation United States. 2. Business enterprises—Taxation Law and legislation—United States. I. Pratt, Shannon P. II. Title. HF5681.V3L37 20 05 346.73'065—dc 22 20040138 42 Printed ... Standards of business valuation • Subsequent events • Business valuation experts • Sources of law and choice of courts • Burden of proof in valuati...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 2 pot
... SUBSEQUENT EVENTS 1 Reg. § 25 .25 12- 1. 2 Reg. § 1.170A-1(b). 3 Reg. § 20 .20 31-1(b); Code §§ 20 31(a), 20 32( a). 4 Grill v. United States, 303 F.3d 922 (Ct. Cl. 19 62) . 5 27 9 U.S. 151 (1 929 ). See also First ... only in specific cases such as (1) fraud, §§ 7454(a) and 7 422 (e); (2) transferee liability, § 69 02( a); (3) illegal bribes, § 1 62( c)(1) and (2) ; and (4) inco...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 3 ppsx
... taxes for C corp Table G -2, (25 0,000) (26 2,500) (27 5, 625 ) (28 9,406) Line 10 (28 ) Difference in entity-level taxes (26 ) – (27 ) 24 0, 625 25 2,656 26 5 ,28 9 27 8,554 (29 ) Pretax equivalent (owner- (28 ) ... 1999 -25 4, aff’d. 27 2 F.3d 333 (6th Cir. 20 01). Heck v. Comm’r, T.C. Memo. 20 02- 34, filed February 5, 20 02. Estate of Adams v. Comm’r, T.C. Memo. 20 02- 80,...
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Business Valuation and Taxes Procedure Law and Perspective phần 4 pps
... Editor,” Business Valuation Review, March 20 02, pp. 44–45. Burke, Brian H., “Letter to the Editor,” Business Valuation Review, March 20 02, p. 44. Luttrell, Mark S., and Jeff W. Freeman, Taxes and ... December 20 00, pp. 21 3 21 8. Sonneman, Donald, Business Valuation Controversies and Choices: Understanding Them and Their Impact (Controversy No. 7),” Business Valu...
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Business Valuation and Taxes Procedure Law and Perspective phần 5 ppt
... (.) $, . $, . $, . $, . (.) $, . $, . 1 20 0 120 1 500 120 1 700 120 1 700 1 05 20 05 120 1 20 0 120 1 500 144 1 700 1 728 1 785 15 120 1 20 0 120 1 500 144 23 3 3 $$, . $, . $, $, . . $ . $, . 1 700 1 728 11 900 1 728 1 000 ... December 31, 20 X4 (Discounted Cash Flow Method) Projected 20 X5 20 X6 20 X7 20 X8 20 X9 Terminal Value 123 4 5 5 Net cash flow to $ 2,...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 6 potx
... 8,096,4 02 $ 881,568 $ 2, 043,000 $ 4,863,000 Provision for income taxes $ 0 $ 82, 826 $ 31,000 $ 2, 603 ,20 0 $ 147,141 $ 82, 826 $ 1,945 ,20 0 Net income $1, 721 ,659 $ 5 ,26 2 ,29 1 $ 2, 0 12, 000 $ 5,493 ,20 2 $ ... 29 .40% 18.80% 26 .21 % 18.80% 31.00% 18.80% 30.40% 17 .20 % 27 .40% 17.10% Receivables 49.06% 22 .10% 50.38% 22 .10% 53.57% 22 .10% 48.70% 20 .20 % 42. 31% 20 ....
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Business Valuation and Taxes Procedure Law and Perspective phần 7 pptx
... 1,0 02 4,940 2, 727 33.4% Quintile 2 5,064 11,045 8,369 24 .7% Quintile 3 11,045 23 ,7 32 16 ,22 5 23 .4% Quintile 4 23 ,899 67,904 44,387 14 .2% Quintile 5 71,061 12, 471,366 24 2,365 12. 5% Median Valuation ... data MVIC/Sales 2. 10 $17,045,000 $35, 725 ,161 45.0% $16,076, 323 MVIC/EBITDA 10. 82 $5 ,25 5,000 $56,878,8 52 20.0% $11,375,770 MVIC/EBIT 10.69 $4, 925 ,000 $ 52,...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 8 docx
... subject of Chapter 20 . Conclusion 323 24 Estate of Baird v. Comm’r, T.C. Memo 20 01 -25 8, 82 T.C.M. (CCH) 666. 25 Estate of Busch v. Comm’r, T.C. Memo 20 00-3, 79 T.C.M. (CCH) 127 6. 26 Estate of Barge ... Comm’r, T.C. Memo 1998-59, 75 T.C.M. (CCH) 127 6. Text Section 20 31: Definition of Gross Estate 26 CFR 20 .20 31 -2: Valuation of stocks and bonds. (Also Section 25 12....
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Business Valuation and Taxes Procedure Law and Perspective phần 9 pps
... intangible valuation. Text Section 20 31. Definition of Gross Estate 26 CFR 20 .20 31 -2: Valuation of stocks and bonds. (Also Sections 1001, 25 12; 1.1001-1, 25 .25 12- 2.) 1965 -2 C.B. 370; 1965 IRB LEXIS 89; ... assignment. (Continued) Text Section 25 12. Valuation of Gifts 26 CFR 25 .25 12- 1: Valuation of property; in general. 1993 C.B. 20 2; 1993 IRB LEXIS 84; 1993-7...
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Business Valuation and Taxes Procedure Law and Perspective phần 10 pps
... valued 2. 2.1 .2 Interest to be valued 2. 2.1.3 Effective date of valuation 2. 2.1.4 Purpose of valuation 2. 2.1.5 Use of valuation 2. 2.1.6 Statement of value 2. 2.1.7 Standard and definition of value 2. 2.1.8 ... period, 29 6 29 8 risk, 29 8, 29 9 Mandelbaum factors, 304–306 marketability defined, 28 3, 28 4 pre-IPO studies criticisms of, 29 4, 29 5 Emory studies, 29 2...
Ngày tải lên: 14/08/2014, 04:21