Valuing pass-through entities [electronic resource] / Eric J. Barr.

Bibliographic Details
Main Author:	Barr, Eric J. (Author)
Language:	English
Published:	Hoboken, New Jersey : John Wiley & Sons, [2014]
Subjects:	Business enterprises > Taxation > Law and legislation > United States. Business enterprises > Valuation > United States. Tax assessment > Law and legislation > United States. Valuation > Law and legislation > United States. Income tax > Law and legislation > United States.
Online Access:	Wiley Online Library Online Books: 2014 (Wiley Online Library) ProQuest Ebook Central - Academic Complete: 2014 (Ebook Central @ Proquest) Wiley Obooks 2011 to Present: 2014 (Wiley Online Library) Wiley-Blackwell Online Books 2014 (BTAA): 2014 (Wiley Online Library)
Variant Title:	Valuing Pass-Through Entities + Website
Format:	Electronic eBook

Contents:

The history of federal statutory tax rates in maximum income brackets and the evolution of different forms of business entities
Effective federal individual and corporation income tax rates
Comparison of different entity forms
Income approach and value to the holder
Inputs to modified Delaware MRI model
Income approach and investment value
Income approach and fair market value
Fair market court decisions
The market approach
Individual state income taxes
Discounts, premiums, bylaws, and state laws
Valuing complex PTE ownership interests.