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 entry below includes
the source organization and a link to its website, a description of the resource and its
primary features, and indicates any information that is accessible free online.
For a comprehensive listing of books, publications, and other resources which focus on
business appraisal, intangible asset appraisal, and related financial and economic topics,
see Business Valuation Books and Publications.
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Business
Valuation and Taxes: Procedure, Law & Perspective
Hon. David Laro and Shannon P. Pratt, Wiley, 2005.
Comprehensive resource complete with a full overview of the laws, procedures, and approaches
related to federal taxes and valuing business interests. Table of contents, index, and
searchable text available free online.
PPC Guide to Business Valuations
Practitioners Publishing Company, annual updates
Co-authored by Jay Fishman and Shannon Pratt, this comprehensive three-volume guide takes
readers through each step of an engagement and includes a case study to illustrate each
method and the related issues. Topics covered in Chapter 10 include 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 resources. All resources 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 resources
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.
IRS Valuation Training for Appeals Officers Coursebook
Internal Revenue Service, CCH, 1997
Provides the inside thinking and methods of the IRS regarding valuation issues for estate
and gift and income tax purposes, assets contributed to charities, casualty losses, corporate
liquidations, and much more. Available free online at
FVGI.
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