News Category: estate and gift taxation
17
/ August
2015
IRS crackdown looms on valuation discounts for FLPs
Posted in: BVWire News
Written by: Andy Dzamba
Categories: appraisal standards and regulations estate and gift taxation
Tags: family limited partnership (FLP) IRS regulations
Categories: appraisal standards and regulations estate and gift taxation
Tags: family limited partnership (FLP) IRS regulations
09
/ January
2015
Bogdanski sums up 2014 valuation activity in U.S. Tax Court
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation federal taxation goodwill tax valuations valuation experts valuation method
Tags: appraisal bogdanski business valuation business valuation resources cavallaro v. commissioner commercial goodwill corporate tax estate of adell estate tax federal taxation gift tax goodwill intangible
Categories: case law analysis estate and gift taxation federal taxation goodwill tax valuations valuation experts valuation method
Tags: appraisal bogdanski business valuation business valuation resources cavallaro v. commissioner commercial goodwill corporate tax estate of adell estate tax federal taxation gift tax goodwill intangible
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
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
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)
12
/ November
2013
SCIN valuation in pending Tax Court case
Posted in: BVWire News
Written by: Andy Dzamba
Categories: estate and gift taxation
Tags: ASA advanced business valuation conference estate valuation tax court
Categories: estate and gift taxation
Tags: ASA advanced business valuation conference estate valuation tax court
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
30
/ January
2013
As one Business Valuation Resources CPE symposium ends, another begins
Posted in: BVWire News
Written by: David
Categories: economic damages & lost profits estate and gift taxation
Tags: training
Categories: economic damages & lost profits estate and gift taxation
Tags: training
30
/ January
2013
Two training sessions for tax court and lost profits litigators
Posted in: Business Valuation Law News
Written by: David
Categories: economic damages & lost profits estate and gift taxation
Categories: economic damages & lost profits estate and gift taxation
26
/ January
2013
SoCal Chapter of the Appraisal Institute announces 2013 IRS Valuation Summit
Posted in: BVWire News
Written by: David
Categories: appraisal standards and regulations discounts & premiums estate and gift taxation
Tags: IRS regulations
Categories: appraisal standards and regulations discounts & premiums estate and gift taxation
Tags: IRS regulations
11
/ January
2013
No ‘foolproof blueprint’ for successful FLPs, Bogdanski says
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation federal taxation
Categories: estate and gift taxation federal taxation
05
/ December
2012
Appraiser concerned about fewer transactions in Partnership Profiles database
Posted in: BVWire News
Written by: David
Categories: estate and gift taxation
Tags: family limited partnership (FLP)
Categories: estate and gift taxation
Tags: family limited partnership (FLP)
05
/ December
2012
IRS refuses to back down on defined-value clauses
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation federal taxation
Categories: estate and gift taxation federal taxation
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