Judge David Laro addresses 1998 AICPA Conference
Judge Laro emphasized the importance of valuation in the tax context with an impressive statistic: Taxpayers file approximately 15 million forms per year with a valuation of some property included.
Review of Business Valuation Body of Knowledge
By James L. "Butch" Williams, CPA/ABV, CVA, CBA With an open-minded viewpoint (not always found in the highly competitive business valuation profession) Shannon Pratt has researched and studied the ...
Institute of Business Appraisers 20th anniversary conference open with IRS attorney; closes with estate planning attorney
n LITIGATING ISSUES IN THE FAMILY LIMITED PARTNERSHIP ARENA Melanie Urban, Esq. Internal Revenue Service Houston, TX Ms. Urban opened with a declaration that there are two things that the IR ...
Use of Experts: Implications of Howard V. Shay for Fiduciary Duties in ESOP Transactions
Schendt, Thomas G., H. Douglas Hinson and David A Benoit . "Use of Experts: Implications of Howard V. Shay for Fiduciary Duties in ESOP Transactions." Journal of Pension Planning & Compliance ...
USPAP '96 now available; Useful for all appraisers
The 1996 Uniform Standards of Appraisal Practice (USPAP) will be available by the time you receive this newsletter, and I recommend that subscribers get a copy. The cost is $25, and an order form is ...