| 1 | 4/6/2001 | BVResearch |
Family Limited Partnerships (Houren)
FAMILY LIMITED PARTNERSHIPS by Jay Houren I. INTRODUCTION The goal of creating a family limited partnership is to allow for ease of administration and centralization of control of vari...
Jay Houren
Articles (43,180 words)
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| 2 | 11/7/2003 | BVLaw |
In the Matter of Colorado Interstate Gas Company
At issue is the capitalization rate, the inclusion of certain intangibles and the method for allocation (original cost vs. net book or rate base).
Supreme Court Kansas US, Action: State Taxation (incl. Ad Valorem)
Full Text of Court Cases (11,608 words)
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| 3 | 10/1/2007 | BVResearch |
A Guide to Reviewing Purchase Price Allocations
Reviewing a purchase price allocation report can be a daunting task if you don't do it for a living - especially if you aren't familiar with the rules and standards governing the allocation process and the valuation methods used to determine the fair valu...
Mercer Capital’s Value Matters (1,330 words)
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| 4 | 3/15/2002 | BVLaw |
Belleville Toyota, Inc. v. Toyota Motor Sales, U.S.A., Inc.
The Illinois Supreme Court affirmed a damage award for violation of the Motor Vehicle Franchise Act. On appeal, Toyota argued that the lost profits calculations were speculative, because eight different potential damage awards were submitted by the jury...
Supreme Court Illinois US, Action: Contract
Full Text of Court Cases (15,208 words)
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| 5 | 7/1/2002 | BVResearch |
Purchase Price Allocation: Why Now?
Statement of Financial Accounting Standards No. 141, Business Combinations ("SFAS 141"), drew a sharp distinction between goodwill and other intangible assets acquired in a transaction. As a result, the allocation of the purchase price to the various asse...
Mercer Capital’s Value Matters (939 words)
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| 6 | 8/20/1999 | BVLaw |
Pan Asia Venture Capital Corp. v. Hearst Corp., et al.
The California Court of Appeals, First District, Division Four considered two approaches - the revenue allocation approach and the physical allocation approach - for calculating the cost of newspaper advertising space in this Unfair Trade Practices Act ma...
Court of Appeals California US, Action: Intellectual Property
Full Text of Court Cases (10,292 words)
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| 7 | 12/13/2006 | BVLaw |
Becker v. Commissioner of Internal Revenue
Tax Court declines to allocate a portion of stock purchase to a non-compete, when documents unambiguously allocate the entire price to the stock.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (7,546 words)
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| 8 | 12/30/1998 | BVLaw |
DHL Corporation and Subsidiaries v. Commissioner of Internal Revenue
At issue are deficiencies in income tax for petitioner.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (40,041 words)
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| 9 | 2/1/2002 | BVResearch |
The Challenges of Professional Sports Franchise Purchase Price Allocations
Professional sports franchises in the United States include the Major League Baseball (MLB), National Football League (NFL), National Hockey League (NHL), and National Basketball Association (NBA) franchises, as well as the secondary fran-chises such as...
Robert F Reilly
Willamette Insights (5,220 words)
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| 10 | 10/28/2003 | BVUpdate |
This article raises several interesting questions, each related to the allocation process of an acquired entity.
Data and Publications Update (83 words)
Business Valuation Update, October 2003
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| 11 | 12/10/2009 | BVLaw |
Veritas Software Corp. v. Commissioner
IRS loses billion-dollar transfer pricing case based on expert’s wrong determinations of cost of capital and more.
United States Tax Court Federal Circuit US, Action: Federal Taxation
Full Text of Court Cases (15,230 words)
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| 12 | 5/1/2002 | BVResearch |
Plan Drafting and Related Issues in the Wake of the 'Breaux/Ramstad' Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
The intense lobbying efforts of Employee Owned S Corporations of America (ôESCAö) and The ESOP Association (ôthe Associationö) throughout 2000 success-fully turned back attempts by the Treasury Department and others to per-suade Congress to repeal the...
Stephen Smith
Willamette Insights (2,384 words)
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| 13 | 3/17/2010 | BVWire |
In "The Importance of Asset Allocation," well-known researcher Roger G. Ibbotson, founder of Ibbotson Associates (and current CIO of Zebra Capital and Yale business school professor) disputes the widely held notion that asset allocation policy explains more than 90% of performance. In the article...
Issue #90-3 - Free Content
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| 14 | 8/30/2005 | BVLaw |
Xilinx Inc. v. Comm’r
Tax Court holds that IRS inclusion of stock-based compensation in the cost pool was "arbitrary and capricious," because parties can make an arms-length arrangement not to share the spread or grant date value.
United States Tax Court Federal Circuit US, Action: Federal Taxation
Full Text of Court Cases (9,105 words)
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| 15 | 8/1/2005 | BVResearch |
Valuation and Accounting for Purchased Goodwill
The accounting treatment of purchased goodwill changed in June 2001 due to two accounting pronouncements of the Financial Accounting Standards Board (FASB). Specifically, Statement of Financial Accounting Standards (SFAS) No. 141 Business Combinations a...
Robert F Reilly, Robert P Schweihs
Willamette Insights (6,141 words)
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| 16 | 1/29/1997 | BVLaw |
International Multifoods v. Commissioner
At issue is the whether the amounts allocated to goodwill and a covenant not to compete with this business sale constitute U.S. source income or foreign source income for the purpose of allowing a foreign tax credit carryback.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (8,622 words)
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| 17 | 1/23/1996 | BVLaw |
Heritage Auto Center v. Commissioner
At issue is whether petitioner is entitled to deductions for amortization of amounts paid to William Wright for a noncompetition and consulting agreement.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (5,477 words)
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| 18 | 8/1/2009 | BVResearch |
Business Combinations and the Related Financial Accounting Standards
The issuance of several Financial Accounting Standards Board (FASB) statements relating to business combinations has created some implementation challenges for corporate financial managers. And, the implementation of these FASB statements often requires...
Hestian Stoica, Lisa H Tran
CICBV Publications (3,527 words)
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| 19 | 2/19/1991 | BVLaw |
Sundstrand Corporation and Subsidiaries, Petitioner v. Commissioner of Internal Revenue
During 1977 and 1978, petitioner and its subsidiaries manufactured and sold numerous products, including the constant speed drive (CSD), an extremely complex avionic device used to drive an airplane engine's generator at a constant speed regardless of...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (67,475 words)
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| 20 | 7/10/2009 | BVDirectory |
Mulitiattribute Utility Model for Goodwill Allocation
Multi-attribute Utility Model (MUM) is your answer to a quick and easy way to separate personal/professional goodwill for a business. MUM will help you meet the judicial challenge for method, documentation, and allocation by giving you're a simple mechanism to identify critical attributes...
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