A Response to an Article on S Corp Tax Affecting
This is a response to “Tax Affecting S Corporations: It’s Not a Matter of Whether. It’s a Matter of When,” written by Alan S. Zipp, that appeared in the December 2017 issue of Business Valuation Update.
Re: Comments Concerning S Corp Tax-Affecting Article
Comments on the response from James Alerding to an article on tax affecting S corps, which appeared in the December 2017 edition of Business Valuation Update titled “Tax Affecting S Corporations: It’s Not a Matter of Whether. It’s a Matter of When.”
What’s in the March 2018 issue of Business Valuation Update
Here’s what you’ll see.
What’s in the February 2018 issue of Business Valuation Update
Here’s what you’ll see.
2003 AICPA BV conference brings record attendance
The 2003 AICPA National Business Valuation Conference took place in Phoenix, Arizona at the JW Marriott Desert Ridge Resort & Spa. Find part 1 of this article in the March 2004 issue of ...
S Corporation Tax Treatment
Presentation at the ASA International Appraisal Conference July 25, 2001 ...
Gross v. Commissioner (Full Text)
Gr ossv.Commi ssi oner (Appeal - Full Text) Thank you for visiting www.BVResources.com and downloading this article. Please note this article or report is copyrighted and cannot be reproduced or distributed without written consent. Plea s e contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com F r e e D o w n l o a d Copyright © 2007 Business ...
It’s in There! So What Else Is Included in Your Estimated Cost of Capital?
In a long-running TV ad for spaghetti sauce during the 1980s, a pitchman repeatedly responds to inquiries about the product’s ingredients with the phrase: “It’s in there!” This response might also apply to your estimated cost of capital.
Business Valuation Update Yearbook, 2019 Edition
February 2019 PDF
BVR (editor)
Business Valuation Resources, LLC
Editor attempts to make sense of S versus C corporation debate
A recent rather widely publicized empirical study by a pair of academics concluded that the average S corporation sold for 12-17 % more than a comparable C corporation. 1 In con ...
Tax-Affecting S Corporation Earnings
August 2002 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Mukesh Bajaj, George Hawkins, and Chris Mercer ...
How the IRS Values Noncontrolling Interests in S Corps
The IRS internal white paper, "The IRS Valuation of Non-Controlling Interests in Business Entities Electing to be Treated as S Corporations for Federal Tax Purposes,” dated Oct. 29, 2014, is reviewed and available. This recently obtained document, which was written to help IRS professionals who are examining S corp valuations, presents background on this topic area from the perspective of the IRS. In this can’t-miss webinar, former IRS employee Michael Gregory provides insights to help ...
S Corp Valuation Issues Revisited
June 2004 Teleconference Transcript; Panel: Shannon Pratt (Moderator), James Hitchner, Chris Treharne, and Dan Van Vleet ...
Q&As on the Impact of the 2017 Tax Act on Business Valuation
Chris Mellen (Valuation Research Corp.) adds to the evolving discussion about the impacts of the new tax law on business valuation. Part of a series.
BVU Yearbook 2019 Excerpt
Book Excerpts
BVR has you covered with the Business Valuation Update Yearbook 2019. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team.
Subchapter S Corporation Valuation—A Simplified View
In five decisions, sufficient evidence was not presented to the tax court regarding the valuation of Subchapter S corporations. Not surprisingly, in all five decisions, the tax court declined to deduct income taxes from corporate earnings when calculating the value of the S corporations for gift and estate tax purposes. These decisions, beginning with the case of Gross v. Commissioner,1 have emboldened the Internal Revenue Service (IRS) into taking groundless positions and have hampered the ...
S Corporation Valuation
S corp valuation has eluded and frustrated analysts for years. On the one hand, both public and private C corporations and S corporations pay taxes on income, the former at the corporate level and the latter at the shareholder or “pass through” level. On ...
BVU News and Trends February 2020
A monthly roundup of key developments of interest to business valuation experts.
Estate and Gift: The Complete Valuation Package (A BVR Workshop)
Unwrap all things estate and gift in this engaging session with Marissa Turrell and Carla Glass. This presentation will assume a basic understanding of business valuation, of both operating companies and holding companies, and focus on specifics related to valuing ownership interests for estate and gift purposes. Some topics will focus on issues that arise only in valuation for gift and estate purposes, such as seminal court cases on the matter, Chapter 14, working with ...
Valuation and the IRS: Update for 2019
What are the implications of the government shut down on the IRS’s ability to audit business valuation returns in 2019? What steps should you take if your appraisal is audited by the IRS? In this must-attend webinar, expert Michael Gregory will answer these questions and cover key areas such as the top three business valuation appraisal audit areas by the IRS. Attendees will come away with recommendations on how to work with the IRS given ...
Business Valuation Yearbook 2020 Excerpt
Book Excerpts
20 20 YEARBOOK Busi nessVal uati onUpdate Timely news, analysis, and resources for defensible valuations. Excerpt from: Business Valuation Update Yearbook 2020 111 SW Columbia Street, Suite 750, Portland, OR 97201 (503) 479-8200 • www.bvresources.com Copyright © 2020 by Business Valuation Resources, LLC (BVR). All rights reserved. Printed in the United States of America. No part of this publication may be reprinted, reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections ...
Pass-Through Entity Valuation Update: The Significant Impact of Academic Research on the Debate
The long-simmering debate regarding the proper methods by which to value an S corp or pass-through entity has taken many twists through the years. As new models are introduced, each claiming to accurately capture the true value of these entities' tax structures, the courts have weighed in with decisions that at times seem to refute the larger body of knowledge in development. Though the debate continues, research from the academic sector has begun to shed ...
The Latest on S Corps: Practical Lessons From Research and the Trenches
Despite years of debate, doubt, and uncertainty, consensus on the treatment of S corps and other pass-through entities remains elusive. Even still, new thinking from academic research, practical valuation experience, and judicial decisions are shedding new light on still-lingering questions. In this exclusive webinar, BVR welcomes expert appraiser Nancy Fannon for a hard look at this contentious, ongoing debate. Using new evidence from numerous sources, Fannon will shed light on emerging considerations and how this ...
Valuation Issues in Estate and Gift Tax
If anything can match the wealth of valuation opportunities in estate and gift tax, it is surely the ever-changing nature of the laws and guidelines applying to this field. Over 2009 alone, IRS rules have placed new burdens on estate and gift tax valuations, making it even more important—and difficult—for appraisers to stay on top of the current legal arguments and technical analyses that apply to the area of estate and gift tax. In this presentation ...
Pierre v. Commissioner (I)
In a 9-to-6 split decision, U.S. Tax Court decides that “check-the-box” regulations, which disregard the entity form of a single-member LLC for federal income tax purposes, do not apply to assessments of federal gift taxes.