tailieunhanh - Business Valuation and Taxes Procedure Law and Perspective phần 2

Giá trị là một tập hợp của tài sản. Giá trị tại chỗ, như là một phần của một tập hợp khối lượng của tài sản, nhưng không có trong sử dụng hiện tại trong sản xuất thu nhập, và không phải là một doanh nghiệp kinh doanh đi mối quan tâm. 3. Giá trị như là một sắp xếp có trật tự. | 16 STANDARDS OF BUSINESS VALUATION 2. Value as an assemblage of assets. Value in place as part of a mass assemblage of assets but not in current use in the production of income and not as a going-concern business enterprise. 3. Value as an orderly disposition. Value in exchange on a piecemeal basis not part of a mass assemblage of assets as part of an orderly disposition. This premise contemplates that all the assets of the business enterprise will be sold individually and that they will enjoy normal exposure to their appropriate secondary market. 4. Value as a forced liquidation. Value in exchange on a piecemeal basis not part of a mass assemblage of assets as part of a forced liquidation. This premise contemplates that the assets of the business enterprise will be sold individually and that they will experience less-than-normal exposure to their appropriate secondary CONCLUSION The correct standard of valuation for federal tax purposes is fair market value. The definition of fair market value is found in Treasury materials and has been refined over the years by the many courts that have dealt with the issue see Chapter 22 . Proper valuation for federal tax purposes requires an intricate knowledge of this complex concept. 26Shannon P. Pratt et al. Valuing a Business 4th ed. New York McGraw-Hill 2000 33. Chapter 2 Subsequent Events Summary Key Question Valuation Date Subsequent Events Exceptions Reasonable Foreseeable Events Estate Claims Adjustments Subsequent Sales Conclusion SUMMARY Generally since valuation is determined as of a specific date events subsequent to the valuation date should not affect the value of property as of the valuation date. This rule is subject to some notable exceptions. Subsequent events may be relevant to show what knowledge the hypothetical buyer and seller could reasonably be expected to have at the valuation date. Some authorities hold that subsequent events evidence need only meet the standard test of relevancy. Courts .

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