View table of contents and index (PDF) Judge David Laro and Dr. Shannon Pratt have combined their knowledge and expertise to write Business Valuation and Taxes: Procedure, Law and Perspective. For the first time in a single text, these top authorities provide insightful perspective and discussion on critical issues, procedures, and law pertaining to business valuation.
Business Valuation and Taxes book includes:
Extensive illustrative excerpts from opinions of all courts that rule on tax cases
Why prior S corporation cases in the Tax Court were extremely fact-specific The chapter on S corporations addresses valuations in a broad set of scenarios
Candid commentary on experts’ strengths and weaknesses Comprehensive appendixes following the income approach and market approach chapters showing acceptable tabular-presentation approaches
Procedural issues regarding sanctions and penalties, burden of proof, choice of courts, and other matters never before discussed in a single book