Estate and Gift Tax Business Valuation
Estate and Gift Tax Business Valuation is a resource guide to books and
publications which focus on business valuation for estate and gift tax purposes.
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Each resource listed below includes the source or publisher, a description
of the resource and its primary features, and any information that is accessible
free online.
For more information on books, publications, and other resources which focus
on business appraisal and related topics, see Business
Valuation Books and Publications.
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Business Valuation and Taxes: Procedure, Law & Perspective
Laro, Pratt, Wiley, 2005.
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, index, and searchable text available 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 available free online.
American Society of Appraisers
- Business Valuation Library
Provides links to Tax Court cases, IRS Revenue Rulings, adequate disclosure rules,
Chapter 14 special valuation rules, and other related information. All information
is free online.
Financial Valuation Group Full Text
Cases and E-Flash Summaries
Searchable, full-text database of Tax Court, Appeals Court, and District Court
valuation cases, with E-Flash summaries of cases provided by e-mail to subscribers.
All cases and case summaries are free online.
BVR's Guide
To Estate & Gift Tax Case Law
Business Valuation Resources, LLC, annual updates.
Guide to estate and gift tax case law includes abstracts of 220 court cases with
searchable CD access to full text of most cases and quick reference summary tables.
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