Business Valuation and Federal Taxes: Procedure, Law and Perspective, 2nd Edition

Foreword: Legal Practitioner's Perspective.

Foreword: Law Professor's Perspective.

Foreword: Business Appraiser's Perspective.

Preface to the New Edition.

Acknowledgments.

About the Authors.

CHAPTER 1: Standards of Business Valuation.

CHAPTER 2: Subsequent Events.

CHAPTER 3: Business Valuation Experts.

CHAPTER 4: Sources of Law and Choice of Courts.

CHAPTER 5: Burden of Proof in Valuation Controversies.

CHAPTER 6: Penalties and Sanctions.

CHAPTER 7: How the Form of Entity Affects Valuation.

CHAPTER 8: Valuation of S Corporations and Other Pass-Through Tax Entities: Minority and Controlling Interests.

CHAPTER 9: Transfer Pricing.

CHAPTER 10: Customs Valuation.

CHAPTER 11: Adjustments to Financial Statements.

CHAPTER 12: Comparative Financial Statement Analysis.

CHAPTER 13: Economic and Industry Analysis.

CHAPTER 14: Site Visits and Interviews.

CHAPTER 15: The Income Approach.

CHAPTER 16: The Market Approach.

CHAPTER 17: The Asset-Based Approach.

CHAPTER 18: Entity-Level Discounts.

CHAPTER 19: Minority Discounts/Control Premiums.

CHAPTER 20: Discounts for Lack of Marketability.

CHAPTER 21: Other Shareholder-Level Discounts.

CHAPTER 22: Personal versus Enterprise Goodwill.

CHAPTER 23: Weighting of Approaches.

CHAPTER 24: IRS Positions.

CHAPTER 25: Business Appraisal Reports.

CHAPTER 26: Valuation of Options.

CHAPTER 27: Questions to Ask Business Valuation Experts.

APPENDIX A: International Glossary of Business Valuation Terms.

APPENDIX B: Bibliography.

Table of Cases.

Index.