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Continuing IRS attacks on reality of pass-through entities

This article pulls together court cases, Field Service Advice (FSAs) and Technical Advice Memoranda (TAMs) that show the courts' and the IRS's positions on the valuations of interests in pass-through ...

An overview of IRS precedential authority

What appraisers need to know about the administrative and precedent authority of IRS pronouncements , Victoria A. Platt, Insights , Autumn 2001, Willamette Management Associates, www.willamette ...

What's new online at BVLibrary.com

BVLibrary is a website designed with the business valuation professional in mind. It offers instant access to the latest business valuation research ...

BV online library a valuable resource

A resource that is often overlooked by lawyers in their research and preparation of a case is the BV online library, accessible at BVLibrary.com . The staff at Business Valuation Resources has spent considerable time in recent months expanding the content and improving the look and functionality of BVLibrary.com.

Family Limited Partnerships: Let's get ready to rumble!

The surge in popularity of family limited partnerships ("FLPs") over the past two years has provided both problems and opportunities for the valuation analyst. Due to the significant impact that these ...

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