Valuing Pass-Through Entities. (Record no. 41814)
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| fixed length control field | 07600nam a22005293i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC1813672 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729123119.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2014 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118848616 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118848661 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC1813672 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL1813672 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10953582 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL652759 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)887188232 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6450 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.73068 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Barr, Eric J. |
| 245 10 - TITLE STATEMENT | |
| Title | Valuing Pass-Through Entities. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2014. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (271 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley Finance Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Valuing Pass-Through Entities -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Author -- Chapter 1: Introduction -- Definition of Value -- Beauty and Value -- Control versus Noncontrolling Interests -- Standards of Value -- Premise of Value -- Approaches to Value -- The PTE Conundrum -- Chapter 2: The History of Federal Statutory Tax Rates in Maximum Income Brackets and the Evolution of Different Forms of Business Entities -- Origins of the United States Internal Revenue Code -- Years 1913 Through 1938 -- Years 1939 Through 1953 -- Years 1954 Through 1985 -- S Corporations -- Tax on Unreasonable Compensation -- General Utilities Doctrine -- Years 1986 Through 2013 -- Limited Liability Companies -- Summary -- Chapter 3: Effective Federal Individual and Corporation Income Tax Rates -- Effective Federal Income Taxes on 10,000 of 2012 CPI Adjusted Taxable Income, 1913-2013 -- Individual Income Taxes -- C Corporation Income Taxes and Dividend Taxes -- Comparison of PTE and C Corporation Income Taxes -- Effective Federal Income Taxes on 100,000 of 2012 CPI Adjusted Taxable Income, 1913-2013 -- Individual Income Taxes -- C Corporation Income Taxes and Dividend Taxes -- Comparison of PTE and C Corporation Income Taxes -- Effective Federal Income Taxes on 1 Million of 2012 CPI Adjusted Taxable Income, 1913-2013 -- Individual Income Taxes -- C Corporation Income Taxes and Dividend Taxes -- Comparison of PTE and C Corporation Income Taxes -- Summary -- Chapter 4: Comparison of Different Entity Forms -- Business Life Cycle -- Start-Up Phase -- Operating Phase -- Sale of Business -- Benefits and Limitations of PTEs -- Summary of PTE Benefits and Limitations -- Financial Statements of C Corporations and PTEs -- PTE Status and Bank Financing -- Prevalence of PTEs -- Change in Form of Entity -- C Corporation to S Corporation. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | C Corporation to Partnership or LLC -- S Corporation to Partnership or LLC -- Partnership to LLC -- Partnership or LLC to C Corporation -- S Corporation to C Corporation -- Chapter 5: Income Approach and Value to the Holder -- Value to the Holder versus Value to the Buyer -- Jurisdictional Issues -- Delaware Open MRI Radiology Associates, P.A. v. Howard B. Kessler -- Bernier v. Bernier -- Limitations of Delaware Open MRI and Bernier -- The Modified Delaware MRI Model -- Flexibility of the MDMM -- Chapter 6: Inputs to Modified Delaware MRI Model -- Normalized Pretax Income -- Entity-Level Income Taxes on Pass-Through Earnings -- Income Retained in the Business -- Effective Federal and State Income Tax Rates on Pass-Through Income -- Maximum Federal and State Individual Statutory Income Tax Rates -- Using 40, 0, 29.4, or Some Other Fixed Percent -- Application of Nominal Statutory Rates for Each Income Bracket -- Overall Effective Income Tax Rates Indicated on the Owner's Individual Income Tax Returns -- "With and Without" Method -- Dividend Tax Rates -- Applying Statutory Federal Dividend Tax Rates and Effective State Income Tax Rates -- Using the "With and Without" Method -- Summary -- Chapter 7: Income Approach and Investment Value -- Measuring Investment Value -- Normalized Pretax Income and Income Retained in the Business -- Income Taxes -- Discount/Capitalization Rates -- Deal Structure -- Purchasing Assets -- Purchasing Equity -- Complex Capital Structures -- Chapter 8: Income Approach and Fair Market Value -- Characteristics of FMV -- Value to the Hypothetical Seller -- Value to the Hypothetical Buyer -- Determining FMV -- Example of Failing to Consider Floor and Ceiling Values -- Chapter 9: Fair Market Value Court Decisions -- Number of Federal Estate and Gift Tax Returns -- Gross v. Commissioner -- Estate of Heck v. Commissioner. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Wall v. Commissioner -- Estate of Adams v. Commissioner -- Robert Dallas v. Commissioner -- Gallagher v. Commissioner -- Analysis of Cases -- Chapter 10: The Market Approach -- Revenue Ruling 59-60 -- Prior Sales of the Stock and the Size of the Block to Be Valued -- Market Price of the Stock of Corporations Engaged in the Same or a Similar Line of Business -- Appraisal Standards Board Standards -- AICPA Statement on Standards for Valuation Services -- Guideline Public Company Method -- Guideline Public Company Method and PTE Value to the Holder -- Guideline Public Company Method and PTE Investment Value -- Guideline Public Company Method and PTE Fair Market Value -- Guideline TransactionsMethod -- Limited Information -- Guideline Transactions -- Normalized versus Historical Data -- Purchase Price Allocation -- Number of Transactions -- Chapter 11: Individual State Income Taxes -- Statutory Individual State Income Tax Rates -- Effective Individual State Income Tax Rates -- Chapter 12: Discounts, Premiums, Bylaws, and State Laws -- PTE Agreements -- State Law -- Nevada Senate Bill 350 -- Chapter 13: Valuing Complex PTE Ownership Interests -- Reasons for Complex Capital Structures -- Option-Pricing Method -- Example 1: Preferred-Member Units -- Example 2: Joint Venture -- Example 3: S Corporation with Unreasonable Officer/Stockholder Compensation -- Appendix A: Checklist -- Appendix B: Case Study: Bob's Cruises -- Part I: Introduction -- Sam -- The Opportunity -- Business Due Diligence -- Part II: Sam's Cruises -- Normalization -- Income Taxes -- Part III: Valuing Sam's Cruises -- Valuation Multiple -- Sanity Check -- Value to Sam -- Part IV: Valuing Betty's Cruises -- Normalized After-Tax Cash Flows -- Sanity Check -- Part V: Closing The Deal -- After-Tax Purchase Cost -- Comparison of Transactions -- Part VI: Looking Back -- About the Website. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Index -- End User License Agreement. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Business enterprises--Taxation--Law and legislation--United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Business enterprises--Valuation--United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax assessment--Law and legislation--United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Valuation--Law and legislation--United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Barr, Eric J. |
| Title | Valuing Pass-Through Entities |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2014 |
| International Standard Book Number | 9781118848661 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley Finance Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=1813672">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=1813672</a> |
| Public note | Click to View |
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