Valuation Requirements for Charitable Contributions

The IRS requires donors and donee organizations to supply certain information to prove a taxpayer’s right to deduct charitable contributions.

Estate Court Cases Highlight Importance of Valuation

The best defense against an underpayment penalty is an independent valuation from a certified appraiser.

Developments Relating to Intangibles in Transfer Pricing

In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.

Valuation Critical for C Corp to S Corp Conversion

Why does an entity choose to convert from a C corporation to an S corporation?

Issues Pertaining to Accounting for Income Taxes

Valuation allowances are one of the areas frequently challenged by auditors.

FATCA: What You Need to Know

FATCA has created a major compliance burden for all involved parties: withholding agents, FFIs, NFFEs, and the IRS.

Major Tax Issues Impacting Private Equity Firms

Various forms of executive compensation have become popular, resulting in much scrutiny, particularly in how these forms of compensation are taxed.

Revised Transfer Pricing Guidelines Focus on Valuation of IP

Comparability is the key factor in determining the arm’s length range.

Tax and Financial Reporting Differences in an Allocation of Purchase Price

One of the key differences in valuations for tax vs. financial reporting lies in the definition of value.

Valuation Considerations Relating to Section 382 Limitations

As a result of tax reform (TCJA), there are now three components to the Section 382 limitation amount.