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Business Valuation Legal and Tax Resources

The following guide provides information on legal and tax resources focused on business valuation issues and related topics. Each entry listed below includes the name of the source or publisher, a brief description of the resource's features, and notes any information that is available free online

Select from the following resources:


Searchable online database contains over 3,700 state and federal case digests and full-text cases dealing with business valuation issues such as discounts for lack of marketability, control premia,
the effect of taxes in S corporations, embedded capital gains taxes, standards of value in divorce, reasonable compensation, statutory fair value appraisals, and reasonable certainty of lost profits.

United States Tax Court Opinions
Searchable online database contains full-text Tax Court decisions and memorandum and summary opinions, with search criteria including date range, case name keyword, judge, type of opinion (TC opinion, memorandum, summary) and text keyword search, and search results sorted according
to user preference by case name or effective release date. All resources are available free online.

Banister Financial, Inc. - Business Valuation Cases
Relevant court decisions and IRS Revenue Rulings are categorized by business valuation topic, with all referenced documents accessible free online.

Business Valuation and Taxes: Procedure, Law, and Perspective
Laro, Pratt, Wiley, 2nd edition, 2011
Comprehensive resource addresses the laws, approaches, and procedures relevant to business valuations from a federal tax standpoint and covers a wide range of topics including valuation standards and methods, subsequent events, tax-effecting, and more. Table of contents can be viewed free online.

BVR's Guide to Business Valuation Issues in Estate and Gift Tax
Business Valuation Resources, LLC, updated annually
Guide to estate and gift tax case law includes articles from leading experts on estate and gift tax issues, summary table of court case abstracts, and full text of case abstracts. Detailed table of contents can be viewed free online.

BVR's Business Valuation Issues in
Estate & Gift Tax: Case Law Compendium

Business Valuation Resources, LLC, updated annually
Comprehensive guide covers case law involving estate and gift tax valuations dating back to 1993. Searchable CD included with publication contains more than 200 case abstracts and full-text opinions. Table of contents can be viewed free online.

BVR’s Business Valuation in Divorce Case Law Compendium
Business Valuation Resources, LLC

Comprehensive legal resource provides in-depth coverage of key divorce and business valuation cases, and includes summary tables for easy reference by case name, type of case, date, court, and state/jurisdiction as well as online access to all of the full court opinions of the cases featured in the compendium. Detailed table of contents and introductory section can be viewed free online.

PPC Guide to Business Valuations
Practitioners Publishing Company, annual updates
Three-volume set includes section on estate and gift tax valuation engagements covering topics such as overview of estate and gift taxation, valuing business interests for estate or gift purposes, estate freezes, and recent case decisions. Detailed table of contents is available free online.

Financial Valuation: Applications and Models, 3rd Edition
Hitchner, Wiley, 2011
Chapter 13 covers estate, gift, and income tax valuations, with topics covered including selected Internal Revenue Code provisions, Treasury regulations, and Revenue Rulings; valuation for income taxes; and valuation checklists. Table of contents can be viewed free online.

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