Business Valuation Legal and Tax Resources
The following guide provides sources for 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 and its primary features,
and notes any information that is available free online.
Select from the following resources:
BVLaw
Searchable database contains over 3,000 state and federal cases dealing with business valuation issues
including lost profits and damages, estate and gift tax, divorce, shareholder dissent and oppression,
securities litigation, and more. Cases and case abstracts can be purchased individually or by subscription.
United States Tax Court
Searchable database includes all Tax Court decisions and memorandum opinions issued since September 25,
1995. 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, updated annually
Comprehensive guide covers divorce case law involving the valuation of business interests, with topics
covered including goodwill, standards of value, and discounts for lack of marketability. Searchable CD
included with publication contains more than 300 case abstracts and full-text opinions. Table of contents
and selected excerpts from the guide 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.
Additional Resources
For information on other books and publications that focus on business valuation and related topics, see
Business Valuation Books and Publications.
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