Business Valuation and Taxes Procedure Law and Perspective phần 6 potx
Business Valuation and Taxes Procedure Law and Perspective phần 1 pptx
... General Rule 59 6. Penalties and Sanctions 63 Summary 63 Introduction 63 What You Need to Know 64 Valuation Penalties 65 General Penalties 67 Discretionary Sanctions 68 7. Valuation and Choice of ... Standards of business valuation • Subsequent events • Business valuation experts • Sources of law and choice of courts • Burden of proof in valuation controver...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 2 pot
... purporting to have written it,” and held such to be a violation of FRCP 26( a)(2)(B). The court further explained that, al- 36 BUSINESS VALUATION EXPERTS 16 2000 WL 3 365 4070 (W.D. Mich. 2000), 2000 ... tax purposes requires an intricate knowledge of this complex concept. 16 STANDARDS OF BUSINESS VALUATION 26 Shannon P. Pratt, et al., Valuing a Business, 4th ed. (New York:...
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Business Valuation and Taxes Procedure Law and Perspective phần 3 ppsx
... ($9.38) ($10.78) ($12.40) ($14. 26) ($ 16. 40) After State Taxes $61 5 .62 5 $707. 969 $814. 164 $9 36. 289 $1,0 76. 732 Federal Taxes 39.0 862 9% ($240 .63 ) ($2 76. 72) ($318.23) ($ 365 . 96) ($420.85) Net Income $375.000 ... G-3, 61 5 ,62 5 64 6,4 06 678,727 712 ,66 3 Line 12 (34) S corp free cash flow Table G-3, 491,815 5 16, 4 06 542,227 569 ,338 Line 16 (35) Net income less free...
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Business Valuation and Taxes Procedure Law and Perspective phần 4 pps
... trends, strengths, and weaknesses. 158 ADJUSTMENTS TO FINANCIAL STATEMENTS 6 Shannon Pratt’s Business Valuation Update (Business Valuation Resources, LLC, November 2000): 6, comment- ing on Estate ... are listed in the Business Valuation Data, Publications, and Internet Directory (Portland, OR: Business Valuation Resources, LLC, published annually). the principles relati...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 5 ppt
... $2,9 96, 108 $3,295,719 $3 ,62 5,290 $3,987,819 $53,345,724 invested capital Present value factor 0.8 86 0.785 0 .69 6 0 .61 7 0.5 46 0.5 46 Discounted net cash flow $ 2,413 ,60 5 $2,352 ,66 7 $2,293, 267 $2,235, 367 ... 352 6% 4% 7% 6% 5% Retained earnings $3, 563 $3,943 $3,004 $4,105 $3, 865 57% 60 % 57% 65 % 54% Total equity $3,945 $4, 263 $3,375 $4,541 $4,245 63 % 65 % 64 % 72% 5...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 6 potx
... $138 ,61 9,000 $81,292,000 $62 , 065 ,000 29.72 $67 8,310,980 3. 86 Serena $ 98 ,64 1,000 $103 ,60 9,000 $ 75,4 06, 460 $48,3 16, 458 $32,147,0 36 32.35 $60 8, 262 ,380 6. 17 Mean 3.70 Median 3. 86 Standard deviation 1.91 Coefficent ... 352 6% 4% 7% 6% 5% Retained earnings $3, 563 $3,943 $3,004 $4,105 $3, 865 57% 60 % 57% 65 % 54% Total equity $3,945 $4, 263 $3,375 $4,541 $4,245 63 %...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 7 pptx
... average a 1 966 –1 969 398 25.8 SEC nonreporting OTC companies a 1 966 –1 969 89 32 .6 Gelman b 1 968 –1970 89 33.0 Trout c 1 968 –1972 60 33.5 Moroney d 1 968 –1972 148 35 .6 Maher e 1 969 –1973 33 35.4 Standard ... 23.14 4. 56 DOME 2.14 7.14 7.53 7.28 Data 1 .61 16. 40 16. 16 8.78 Mean 1.88 11 .65 12.87 8.14 Median 1.75 9.41 9.29 8.02 Standard deviation 0.49 4.83 6. 69 2.72 Coefficient...
Ngày tải lên: 14/08/2014, 04:21
Business Valuation and Taxes Procedure Law and Perspective phần 8 docx
... Update, Business Valuation Resources, LLC (December 1999): 10. Chapter 22 IRS Positions Summary Introduction Rev. Rul. 59 -60 Rev. Rul. 65 -192 Rev. Rul. 65 -193 Rev. Proc. 66 -49 Rev. Rul. 68 -60 9 Rev. ... MARKETABILITY 24 Mandelbaum et al., v. Comm’r, T.C. Memo 1995-255. Appealed and affirmed, 91 F.3d 124, 19 96 U.S. App. LEXIS 17 962 , 96- 2 U.S. Tax Cas. (CCH) P60,240, 78 A.F....
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Business Valuation and Taxes Procedure Law and Perspective phần 9 pps
... understand exactly what was done and why. Elements of the Business Valuation Report 395 Text 26 CFR 60 1 .60 2: Forms and instructions. (Also Part I, Section 170; 26 CFR 1.170-1.) 1 966 -2 C.B. 1257; 1 966 ... 59 -60 could be harmonized with A.R.M.’s 34 and 68 . Rev. Rul. 68 -60 9 super- sedes A.R.M.’s 34 and 68 , as well as Rev. Rul. 65 -192. Text Prepared pursuant to Rev...
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Business Valuation and Taxes Procedure Law and Perspective phần 10 pps
... method, 181, 260 , 261 example, 262 excess earnings method (formula approach) example, 263 generally, 181, 261 goodwill, 261 hybrid method, 261 problems with, 264 – 265 procedure, 261 , 263 reasonableness ... analysis, 161 , 162 , 240–245, 2 56 257 financial risk ratios, 166 growth prospect assessment, 160 leverage ratios, 163 , 164 liquidity ratios, 165 objective of, 159, 167 per...
Ngày tải lên: 14/08/2014, 04:21