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    Valuation-Misstatement Penalty Applies to Tax Shelter Transactions

    Article The Supreme Court held in that the Sec. 6662(b)(3) penalty for tax underpayments attributable to valuation misstatements applies to an underpayment resulting from a basis-inflating transaction that is disregarded for a lack of economic substance
    Published on February 19, 2014

    Business Valuation Publications

    Overview Recommended Business Valuation publications designed to help develop and hone skills in this complex practice area. Suggested resources and tools by the Forensic and Valuation Section to make sure you get the...
    Published on October 21, 2013

    Customs Valuation A Concern for Unsuspecting Tax Practitioners

    Article Customs valuation often involves issues that may be unfamiliar to a tax practitioner. Yet failure to recognize this tax-customs intersection may result in unexpected additional tax (nonduty) costs
    Published on January 28, 2011

    A Valuation Discount Win for Estate Planners

    Article There has been relatively little guidance on how LLCs should be treated for transfer tax purposes. However, in 2009 a case the Tax Court ruled in favor of the taxpayer that a transfer of an interest in an SMLLC should be valued as a transfer of an interest in the
    Published on January 28, 2011

    The Valuation of FLPs

    Article Due to the popularity of family limited partnerships (FLPs) and the significant tax savings they can provide, the IRS has sought to limit the benefits of their use. As part of its attack on an FLP, the IRS frequently will challenge the value of the FLP that is claimed on
    Published on January 28, 2011

    Applying AICPA Business Valuation Standards in Tax Practice

    Article the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The new standards...
    Published on May 02, 2010

    Accounting and Valuation

    Publication This page outlines the AICPA's accounting and valuation publications
    Published on February 04, 2014

    Important Lessons Regarding Valuation Issues

    Article Taxpayers with high income and high net worth should be diligent regarding the valuation process and ensure they have used thorough and well-documented appraisal methodologies
    Published on March 18, 2013

    AICPA Comments on Charitable Contribution Substantiation Prop. Regs.

    Article The Forensic and Valuation Services Executive Committee and the Tax Executive Committee of the AICPA have sent comments to Treasury on proposed regulations’ provisions regarding appraisals and individuals performing appraisals
    Published on April 19, 2010

    Courts Split over Valuation of Lottery Prize Payments

    Article Two recent district court decisions have been handed down on the issue of whether an estate’s rights to a decedent’s remaining series of annual lottery prize payments should be valued using the Sec. 7520 annuity tables. Although both courts held that the
    Published on April 19, 2010

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