This is the must-have text in the field from Judge David Laro and Shannon Pratt.   Besides the essentials the 2nd Edition (the first came out in 2005) includes coverage of:

• Personal versus enterprise goodwill
• New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches
• Coverage of the new fair value requirements
• Review of the new penalties and sanctions affecting both taxpayers and appraisers
• All the new US Tax Court and related cases, and
• Much, much more.

Order this standard reference source from BVR here.