Lexis Nexis Valuation Handbook
Select a format
International Order Inquiry
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
The total price includes the product(s) listed in the Order Form and any Updates for a limited period (minimum period of 30 days) after the order is placed ("Order Window"). Shipping and handling fees are not included in the grand total price.
All shipments may be returned, at subscribers' expense, for full credit of the Price within 30 days of receipt.
Shipments may not be returned, and no credits will be issued, more than 30 days after receipt.
After the Order Window, subscribers will receive notice of Updates along with the then-current grand total price and order process as Updates become available. Subscribers will only be shipped those Updates they specifically request.
Product description
View a sample of this title using the ReadNow feature
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.
eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.
Featured Authors
Joni Larson
Professor Larson teaches Federal Income Tax; Wills, Trusts and Estates; Commercial Law; and Professional Responsibility at Indiana Tech Law School. Previously, she was Professor and Director of the Graduate Tax Program at Western Michigan University-Cooley Law School. In the graduate program she taught Partnership Tax, Tax Practice and Procedure, Tax Research, and Standards and Ethics. Prior to that position, she was Executive Assistant to Division Counsel in the Office of Chief Counsel for the Internal Revenue Service. Her focus areas included the review of regulation projects, responding to Congressional inquiries, and coordinating substantive issues with field attorneys. Professor Larson was also an attorney in the Passthroughs & Special Industry Branch of the Field Service Division, assisting in preparing issues for litigation, drafting Chief Counsel Advice memorandum, reviewing brief and motions, and preparing settlement letters. In addition to spending time in private practice, she was attorney-advisor to Judge Irene F. Scott at the U.S. Tax Court.
Table of contents
Chapter 1: Valuation—
Background
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
Income Funds
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
Related products
-
New!Preorder
California Corporations Code and Commercial Code with Securities Rules and ReleasesNew!Estimated: December 18, 2024$239.00 -
Marine Insurance: Forms and Protection and Indemnity Club Rules$3,218.00 -
New!Preorder
Deering's California Desktop Code Set SoftboundNew!Estimated: December 30, 2024$636.00