| James Jurinski, Gary A. Zwick - 2002 - Broj stranica: 348
...However, the ruling lists eight "fundamental" factors that need to be addressed in arriving at a value: 1. The nature of the business and the history of the enterprise from its inception; 2. The economic outlook in general and the condition and outlook of the specific industry in particular;... | |
| Eva M. Lang, Jan Davis Tudor - 2003 - Broj stranica: 275
...performing a business valuation for estate or gift tax purposes. It instructs the appraiser to consider "the economic outlook in general and the condition...and outlook of the specific industry in particular." A complete industry analysis usually includes a review of an industry's recent performance, its current... | |
| James R. Hitchner, Michael J. Mard - 2003 - Broj stranica: 256
...Valuation is a prophecy as to the future. Q Use of guideline public companies D. Factors to Consider The nature of the business and the history of the enterprise from its inception Q Past stability or instability Q Growth or lack of growth Q * Diversity or lack of diversity of its... | |
| James R. Hitchner - 2003 - Broj stranica: 1056
...following factors, although not allinclusive are fundamental and require careful analysis in each case: (a) The nature of the business and the history of the enterprise from its inception. (b) The economic outlook in general and the condition and outlook of the specific industry in particular.... | |
| Thomas F. Burrage, Sandra Morgan Little - 2003 - Broj stranica: 264
...factors that are set forth as being important in determining the value of a business interest. First, the nature of the business and the history of the enterprise from its inception must be considered. To understand and evaluate the risk associated with a business, it is important... | |
| Gregg M. Herman - 2003 - Broj stranica: 580
...consideration eight separate factors, no single one of which may be controlling. The eight are as follows: 1. The nature of the business and the history of the enterprise from its inception; 2. The economic outlook in general and the condition and outlook of the specific industry in particular;... | |
| Genevia Gee Fulbright - 2004 - Broj stranica: 114
...59-60 does an excellent job of identifying key factors. Revenue Ruling 59-60 notes the following: * The nature of the business and the history of the...from its inception. * The economic outlook in general as well as the condition * The book value of the stock and the financial condition of the business.... | |
| Louis P Miramontes, L Rice Hugh - 2004 - Broj stranica: 1408
...59-60 are as follows: 1. The nature of the business and history of the enterprise from its inception 2. The economic outlook in general and the condition and outlook of the specific industry in particular 3. Book value of the stock and financial condition of the business 4. Earnings capacity of the company... | |
| Shannon P. Pratt - 2004 - Broj stranica: 387
...market value. REVENUE RULING 59-60 (RR59-60) GIVES PRIMARY GUIDANCE Eight Basic Factors to Consider 1. The nature of the business and the history of the enterprise from its inception. 2. The economic outlook in general and the condition and outlook of the specific industry in particular.... | |
| C C H, Incorporated - 2004 - Broj stranica: 1134
...DO1. rules embody standards of fair market value previously set forth by the 1RS.4 These include; 1. the nature of the business and the history of the enterprise from its inception. 2. the economic outlook in general and the condition and outlook of the specific industry in particular.... | |
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