Screen LibraryValuing pass-through entities /
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| Main Authors: | |
|---|---|
| Published: |
John Wiley & Sons,
|
| Publisher Address: | Hoboken, New Jersey : |
| Publication Dates: | [2014] |
| Literature type: | Book |
| Language: | English |
| Series: |
Wiley finance series
|
| Subjects: | |
| Carrier Form: | xvii, 249 pages : illustrations ; 24 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781118848661 1118848667 |
| Index Number: | KF6450 |
| CLC: | D971.222 |
| Call Number: | D971.222/B268 |
| Contents: | Introduction -- 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. |