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Accurate valuation is an absolute prerequisite for any transfer of assets. It provides a buyer and seller with a good starting place to negotiate the terms of a sale. And in an estate setting, accurate valuation is vital when computing federal and state death tax liabilities. But arriving at valuations that are acceptable to all parties can be quite difficult, particularly where the asset is, for example, an ownership share in a closely-held company. Valuation Handbook meets this need by providing a guide to valuation that is comprehensive, up-to-the-minute, and authoritative.
Valuation Handbook features:
• Coverage of the full range of asset classes— stocks, bonds, artwork, real estate, intellectual property, and closely-held businesses, to name just a few— illustrated with in-depth examples that lead the reader step-by-step through their valuation.
• Guidance on calculating a minority discount or control premium when selling an interest in a closely-held company.
• Analysis of such issues as selecting expert appraisers and resolving valuation disputes.
• Complete coverage of statutory and case law pertaining to all areas of valuation, including disputes with the IRS over estate tax valuation.
• Copious practice tips that alert the reader to areas of complexity and suggest strategies for avoiding valuation audits.
Written by Professor Joni Larson (assistant director of the Graduate Tax Program at Thomas M. Cooley Law School in Auburn Hills, Michigan), formerly with the Office of Chief Counsel at the Internal Revenue Service, Valuation Handbook is an authoritative guide to this complex area.
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Table of Contents
Chapter 1: Valuation—
Chapter 2: Stock
Chapter 3: Other Financial Instruments
Chapter 4: Partial Interests
Chapter 5: Tangible Personal Property
Chapter 6: Intangible Property
Chapter 7: Real Property
Chapter 8: Business Valuation
Chapter 9: Charitable Remainder Annuity Trusts, Charitable Remainder Unitrusts, and Pooled
Chapter 10: Estate and Gift Tax Valuation Issues
Chapter 11: Transfer Pricing Issues
Chapter 12: Experts and the Federal Rules of Evidence
Chapter 13: Arbitration