| 1 | 11/1/2002 | BVResearch |
Estate of Mitchell: Tax Court Explains Valuation Discounts on Demand
In the Estate of Paul Mitchell v. Commissioner, 250 F.3d 696 (9th Cir. April 9, 2002), the U.S. Tax Court reaffirmed its valu-ation opinion pursuant to a remand by the Court of Appeals for the Ninth Circuit (ôthe Appeals Courtö) regarding T.C. Memo 1997...
John Owen, Jr.
Willamette Insights (2,461 words)
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| 2 | 11/16/2003 | BVResearch |
Valuation of Pass-Through-Tax Entities: Minority and Controlling Interests
The attached paper discusses issues related to the appraisal of ownership interests in S corporations.
Chris D Treharne, Nancy J Fannon
Articles (19,497 words)
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| 3 | 1/8/2000 | BVResearch |
Valuations That Will Withstand Current Challenges (and Those That Won't)
VALUATIONS THAT WILL WITHSTAND CURRENT CHALLENGES (AND THOSE THAT WON'T) Shannon P. Pratt, CFA, FASA, CBA Managing Director Willamette M...
Shannon P Pratt
Presentations (4,735 words)
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| 4 | 7/15/2007 | BVResearch |
Monetary Remedies in Intellectual Property Litigation
There are two distinct, classic monetary remedies available under Canadian law for infringement of intellectual property rights: 1. the plaintiffÆs damages due to the defendantÆs infringement, and 2. the defendantÆs profits due to its infringe...
Michael E Charles
CICBV Publications (6,982 words)
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| 4 | 8/1/2002 | BVResearch |
Valuation of Copyright Intellectual Property
Copyrights have similar valuation and economic characteristics to other types of intellectual property (IP) including trade-marks, patents, and trade secrets. All of these IP are specifical-ly protected by either federal or state statutes. These statute...
Robert P Schweihs, Daniel Van Vleet
Willamette Insights (6,389 words)
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| 4 | 12/5/1999 | BVResearch |
Liability Issues: Avoiding the Land Mines or How Not to Explode Every Land Mine in the Field
Click here for the PDF file of the presentation. You need Adobe Acrobat Reader to view this document. Click here to download Acrobat Reader free.
Donald J DeGrazia
Presentations (5,401 words)
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| 7 | 5/1/2007 | BVResearch |
Recent Court Decisions Related To The Reasonableness Of Executive Compensation
Willamette Insights (3,931 words)
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| 8 | 7/19/2007 | BVResearch |
Hall v. Glenn’s Ferry Grazing Assoc.
There was a lot of wrangling going on over sales of stock in this Idaho association, whose purpose was to "engage in the business of providing…lands for grazing and recreational purposes." So although most of its assets lay in real property—pasture and me...
Court Case Abstracts (488 words)
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| 8 | 10/1/2000 | BVResearch |
Rule 702, Daubert, Kuhmo Tire Co., and the Development of Marketability Discounts
The premise of this E-Law is simple: there is a trend towards using some type of quantitative approach when developing marketability discounts and you, as either users of appraisal reports or preparers of those reports, need to understand this. How will w...
Mercer Capital’s Value Matters (4,420 words)
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| 8 | 6/23/2000 | BVResearch |
Valuation Adjustments For Interests In Closely Held Businesses
VALUATION ADJUSTMENTS FOR INTERESTS IN CLOSELY HELD BUSINESSES by James R. Walker, Esq. TABLE OF CONTENTS I. BACKGROUND AND FUNDAMENTALS A. Hot Topic B. Even Though They Are Hot, Th...
James R Walker
Articles (5,941 words)
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| 11 | 3/3/2010 | BVResearch |
The Effect of Taxes on Value in Private Capital Markets
The Effect of Taxes on Value in Private Capital Markets Teleconference Handbook December 16, 2009 Presenter: Nancy Fannon, ASA, CPA/ABV, MCBA Please note: This Handbook does not qualify for self study CPE credits. Copyright © 2009 Business Valuatio...
Teleconference Transcripts (13,242 words)
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| 11 | 7/15/2003 | BVResearch |
Valuing Oil and Gas Properties As (If They Were) Closely Held Corporations
The appraisal of oil and gas mineral interests is a specialty that is comprised of about 75% engineering knowledge and experience, 20% business valuation expertise and 5% prophecy. Within the working petroleum industry, there is little real appraisal know...
Richard J Miller
CICBV Publications (14,396 words)
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| 11 | 7/15/2003 | BVResearch |
The Effect of the Changing U.S. Economy on Healthcare Valuation
The continuing rise in the cost of health care services, representing a significant percentage of both government and business expenditures (not to mention the budgets of individuals and families), has become an increasingly regular news item.
Robert J Cimasi
CICBV Publications (15,575 words)
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| 14 | 3/26/2009 | BVResearch |
Gross v. Commissioner (Full Text)
Articles
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| 14 | 8/1/2008 | BVResearch |
CLAIMS COURT ADDRESSES VALUATION OF RESTRICTED STOCKS IN LITMAN V. UNITED STATES
Valuations of stock subject to either contractual restrictions or Securities and Exchange Commission restrictions (i.e., restricted stock) are often performed for estate tax, gift tax, and income tax purposes. One important procedure in the valuation of...
Willamette Insights (4,578 words)
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| 16 | 11/1/2009 | BVResearch |
The Valuation of Copyright-related Intangible Assets
A copyright benefits from a specific bundle of legal rights that provides the author/creator the right to authorize or to prohibit the uses of the copyrighted work. Generally, the author of the original work owns the copyright, even though there are excep...
Willamette Insights (7,152 words)
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| 16 | 3/26/2009 | BVResearch |
Appeals Coordinated Issue Settlement Guidelines: Discounts for Family Limited Partnerships
IRS FLP Settlement Guidelines...
Articles
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| 16 | 2/1/2002 | BVResearch |
Valuation of the Customer/Client Relationship Intangible Asset for SFAS 141 and 142 Purposes
The Financial Accounting Standards Board (FASB) recently issued two new statements that materially change the financial accounting for merger and acquisition (M&A) transactions: FASB Statement No. 141, Business Combinations, and Statement No. 142, Goodw...
Robert F Reilly, Jacob Roosma
Willamette Insights (5,783 words)
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| 16 | 8/15/1999 | BVResearch |
Discount Settlements on Recent Family Limited Partnership Cases
DISCOUNT SETTLEMENTS ON RECENT FAMILY LIMITED PARTNERSHIP CASES Curtis R. Kimball, CFA, ASA ASA International Appraisal Conference August 15-18, 1999 Boston, Massachusetts Copy...
Curtis Kimball
Presentations (2,075 words)
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| 20 | 12/1/2009 | BVResearch |
Class A Voting Non-Participating Shares/Class B Non-Voting Participating Share Structure
The previous edition of this publication included an editorial by this writer on the valuation of voting non-participating shares and non-voting participating shares. These shares have been much used in estate planning transactions and in family...
Dennis Turnbull
CICBV Publications (2,433 words)
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