Business Valuation and Taxes Procedure Law and Perspective phần 7 pptx

... 358 Rev. Proc. 77 -12 359 Rev. Rul. 77 -2 87 361 Rev. Rul. 83-120 3 67 Rev. Rul. 85 -75 371 Rev. Rul. 93-12 372 Tax Advice Memorandum 1994-36-005 374 Rev. Proc. 2003-51 378 Conclusion 382 23. Business Appraisal ... 70 Introduction 71 Corporations 72 Limited Liability Companies 73 General Partnerships 73 Limited Partnerships 74 Sole Proprietorships 75 Valuation Conside...

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... fraud, §§ 74 54(a) and 74 22(e); (2) transferee liability, § 6902(a); (3) illegal bribes, § 162(c)(1) and (2); and (4) income tax return preparer’s penalty, Sec 670 3(a). See foot- note 17 of Townsend, ... expert’s role in a business valuation event may include the following: • Advising counsel or a client on a business valuation independent of, and prior to, a contro- ver...

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... 625.0 71 8.8 826.6 950.5 1093.1 State Taxes 2% ($9.38) ($10 .78 ) ($12.40) ($14.26) ($16.40) After State Taxes $615.625 $70 7.969 $814.164 $936.289 $1, 076 .73 2 Federal Taxes 39.08629% ($240.63) ($ 276 .72 ) ... 0.8696 0 .75 61 0.6 575 0. 571 8 ( 17) Discounted cash flows (15) × (16) 218,4 27 199,433 182,091 166,2 57 (18) Sum of discounted cash flows Σ ( 17) 76 6,2 07 (19) Tax savin...

Ngày tải lên: 14/08/2014, 04:21

... Valuation Controversies and Choices: Understanding Them and Their Impact (Controversy No. 7) ,” Business Valuation Review, June 2000, p. 85. Wiggins, C. Donald, S. Mark Hand, and Laura L. Coogan, ... 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 Jef...

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... 690 $ 564 8% 7% 9% 11% 8% Taxes payable $ 77 $ 161 $ 68 $ 78 $ 87 1% 2% 1% 1% 1% Current liabilities $1 ,72 5 $1 ,74 4 $1,410 $1,442 $2,282 28% 27% 27% 23% 32% Long-term debt $ 565 $ 5 37 $ 465 $ 346 ... 500 120 1 70 0 120 1 70 0 1 05 20 05 120 1 200 120 1 500 144 1 70 0 1 72 8 1 78 5 15 120 1 200 120 1 500 144 23 3 3 $$, . $, . $, $, . . $ . $, . 1 70 0 1 72 8 11 900 1 72 8 1...

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... 100.00% Notes payable 14.36% 7. 80% 11.89% 7. 70% 14.43% 7. 80% 9.41% 7. 60% 16 .73 % 6.90% Trade payables 8.35% 7. 60% 7. 38% 7. 60% 8. 57% 7. 50% 10.91% 7. 40% 7. 87% 7. 00% Current liabilities 27. 67% 29.20% 26.64% ... equity $1 17, 850,000 $111, 879 ,000 $1 27, 001,000 $220,196,000 $231, 070 ,000 $1 27, 001,000 $6,234, 375 Working Capital $ 28,852,000 $ 26, 977 ,000 $ 56,883,0...

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... 2.10 $ 17, 045,000 $35 ,72 5,161 45.0% $16, 076 ,323 MVIC/EBITDA 10.82 $5,255,000 $56, 878 ,852 20.0% $11, 375 ,77 0 MVIC/EBIT 10.69 $4,925,000 $52,635, 278 15.0% $7, 895,292 MVIC/BVIC 8.82 $4,509, 375 $39 ,76 4,813 ... 12.08 Bonson 1 .75 17. 30 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....

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... 1999-368, 78 T.C.M. (CCH) 74 5. 7 Estate of Andrews v. Comm’r, 79 T.C. 938 (1982). 8 Id., quote from an abstract of case in Shannon Pratt’s Business Valuation Update, Business Valuation Resources, LLC ... 65-193 Rev. Proc. 66-49 Rev. Rul. 68-609 Rev. Proc. 77 -12 Rev. Rul. 77 -2 87 Rev. Rul. 83-120 Rev. Rul. 85 -75 Rev. Rul. 93-12 Tax Advice Memorandum 1994-36-005 Rev. Proc....

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... Report-Writing Standards 385 Exhibit 23.1 Business Valuation Report-Writing Standard of the Uniform Standards of Professional Appraisal Practice (USPAP), Standard 10 STANDARD 10: BUSINESS APPRAISAL, ... process. Rev. Rul. 77 -2 87 363 Section 7: Effect on Other Documents Rev. Proc. 77 -12 is amplified, modified, and superseded. Section 8: Effective Date Generally, this revenue proc...

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... 358, 359 70 -251, stock options as dividends, 3 37 77- 2 87, valuation of restricted stock, 2 87, 341 summary, 361, 362 text, 362–3 67 83-120 summary, 3 67 text, 3 67 370 valuation of preferred and common stock, ... Service Dept., 6 277 Sea Harbor Dr., Orlando, FL 328 87- 4800; ph: 877 /839 -71 26 or 4 07/ 345-4020; fax: 4 07/ 363-1354; www.else vier.com/wps/find/journalbibliograph...

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