News Category: tax valuations
11
/ November
2014
In 'Cavallaro' fictitious value transfer costs taxpayers dearly
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation expert testimony federal taxation M&A valuations tax valuations valuation experts valuation method
Tags: cavallaro v. commissioner discounted cash flow (DCF) estate tax gift tax market approach mergers and acquisitions (M&A) s corporation valuation
Categories: case law analysis estate and gift taxation expert testimony federal taxation M&A valuations tax valuations valuation experts valuation method
Tags: cavallaro v. commissioner discounted cash flow (DCF) estate tax gift tax market approach mergers and acquisitions (M&A) s corporation valuation
14
/ October
2014
Courts balk at litigant's aggressive 'Daubert' attack
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony tax valuations valuation experts valuation method
Tags: capitalization of income approach daubert evidence expert testimony rule 702 state taxation
Categories: case law analysis expert testimony tax valuations valuation experts valuation method
Tags: capitalization of income approach daubert evidence expert testimony rule 702 state taxation
05
/ September
2014
Much ado about Tax Court’s Estate of Adell decision
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation expert testimony federal taxation goodwill tax valuations valuation experts valuation method
Tags: asset approach discounted cash flow (DCF) estate of adell estate tax expert testimony income approach internal revenue service (IRS) personal goodwill valuation expert
Categories: case law analysis estate and gift taxation expert testimony federal taxation goodwill tax valuations valuation experts valuation method
Tags: asset approach discounted cash flow (DCF) estate of adell estate tax expert testimony income approach internal revenue service (IRS) personal goodwill valuation expert
04
/ August
2014
10 takeaways from Estate of Richmond
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation expert testimony federal taxation tax valuations valuation experts valuation method
Tags: bogdanski built-in capital gains tax (BICG tax) business valuation resources estate of richmond internal revenue service (IRS) net asset value approach (NAV) stock option stock options
Categories: case law analysis estate and gift taxation expert testimony federal taxation tax valuations valuation experts valuation method
Tags: bogdanski built-in capital gains tax (BICG tax) business valuation resources estate of richmond internal revenue service (IRS) net asset value approach (NAV) stock option stock options
09
/ May
2014
U.S. Tax Ct. Judge David Laro favors ‘hot tubbing’ over cross-examination
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis daubert expert testimony tax valuations valuation experts
Tags: cross-examination evidence expert testimony hot-tubbing U.S. tax court
Categories: case law analysis daubert expert testimony tax valuations valuation experts
Tags: cross-examination evidence expert testimony hot-tubbing U.S. tax court
11
/ March
2014
In 'Richmond' Tax Court Opts for Net Asset Value Approach and Rejects 100% BICG Tax Discount—Why?
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
25
/ February
2014
Appeals court rebuffs IRS in 'Loving' tax preparer litigation
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis federal taxation tax valuations
Categories: case law analysis federal taxation tax valuations
06
/ November
2013
California affords section 409A relief
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: tax valuations
Tags: state taxation stock option
Categories: tax valuations
Tags: state taxation stock option
22
/ October
2013
In 'Deseret' IRS uses DCF to prove goodwill and loses its argument
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: expert testimony federal taxation goodwill S corps tax valuations valuation experts
Tags: discounted cash flow (DCF) expert testimony goodwill
Categories: expert testimony federal taxation goodwill S corps tax valuations valuation experts
Tags: discounted cash flow (DCF) expert testimony goodwill
19
/ June
2013
The new edition of Standards of Value is now available from BVLaw Alert
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation shareholder dissent/oppression tax valuations valuation experts
Categories: estate and gift taxation shareholder dissent/oppression tax valuations valuation experts
05
/ December
2012
If you have any data on fractional interests, let us know!
Posted in: BVWire News
Written by: David
Categories: tax valuations
Tags: valuation research resources valuation research tools
Categories: tax valuations
Tags: valuation research resources valuation research tools
31
/ October
2012
IRS withdraws Wandry appeal, leaving open the question of defined value clauses
Posted in: BVWire News
Written by: David
Categories: appraisal standards and regulations estate and gift taxation tax valuations
Tags: IRS regulations
Categories: appraisal standards and regulations estate and gift taxation tax valuations
Tags: IRS regulations
01
/ December
2011
Tax Court is equally as likely to throw out IRS or taxpayer experts, professors argue
Posted in: Business Valuation Law News
Written by: David
Categories: federal taxation tax valuations
Categories: federal taxation tax valuations
Categories
- 409a valuations (13)
- appraisal standards and regulations (194)
- bankruptcy (67)
- business valuation accrediting organizations (86)
- business valuation certification (17)
- business valuation standards & regulations (23)
- buy/sell agreement (38)
- case law & expert testimony (5)
- case law analysis (450)
- commercial litigation (46)
- company-specific risk (40)
- compensation (21)
- contract (3)
- cost of capital (124)
- daubert (93)
- discount for lack of marketability (DLOM) (92)
- discount for minority interest (22)
- discounts & premiums (143)
- discovery (1)
- economic damages & lost profits (220)
- economic data for valuations (12)
- equity risk premia (39)
- ESOP valuations (41)
- estate and gift taxation (112)
- evidence (1)
- expert testimony (255)
- fair market value (FMV) (13)
- fair value for financial reporting (60)
- fair value proceeding (19)
- family law valuation (1)
- federal taxation (54)
- forensic accounting (9)
- fraud (1)
- global business valuation (95)
- going-concern value (14)
- goodwill (59)
- guideline public company method (30)
- healthcare (164)
- income approach (50)
- industry analysis (132)
- intangible property (1)
- intangibles (389)
- intellectual property (1094)
- intellectual property valuation (2)
- judicial dissolution (6)
- legislation (68)
- licensing (222)
- M&A valuations (30)
- management forecasts (16)
- marital dissolution/divorce (132)
- market approach (30)
- option price modeling (10)
- patents (466)
- practice management and growth (106)
- private company transaction data (52)
- public company comps (24)
- purchase price allocation (62)
- reasonable royalty (85)
- royalty (77)
- S corps (24)
- securities litigation (26)
- shareholder dissent/oppression (36)
- standards of value (5)
- statutory appraisal action (20)
- tax affecting (18)
- tax valuations (48)
- technology transfer (60)
- trade secrets (62)
- trademark (118)
- transfer pricing (21)
- valuation experts (123)
- valuation method (106)
- valuation methods & approaches (10)
- valuation of minority interests (7)
- valuation profession news (227)
- valuation report (1)