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.
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