Going-concern value: an elusive intangible asset that can upset allocations in business transfers

Article Abstract:

The going-concern value is a capital asset that is distinguished from goodwill, and equals the incremental value of such assets that can be viewed as a significant part of an ongoing business. The value includes the firm's ability to produce income without a halt to such activity when there is new ownership. Elements that add to the existence of going-concern value include: trained personnel, product and service supply routines, and equipment that can be used immediately.

Acquisitions and mergers, Corporations, Valuation, Intangible property, Intangible assets

---

Careful, practical approach to valuation may overcome IRS objections to recapitalizations

Article Abstract:

A corporate reorganization is a recapitalization of the company's capital structure pursuant to Section 368(a)(1)(E), by which no loss or gain is recognized by the company or the shareholders. In these situations, preferred stock is desirable because of the security benefits and for estate tax advantages. The lack of a cumulative provision on preferred dividends can have a profound impact on the value of the stock.

Taxation, Laws, regulations and rules, Corporate reorganizations, United States. Internal Revenue Service

---

Revised distribution rules change tax planning for estates and trusts

Article Abstract:

Estate and trust income tax regulations are examined with concentration given to the regulations included in the 1984 act. Though the Act wipes out some multiple trusts as a tax avoidance technique, it does provide new planning opportunities for the distribution of real property to income beneficiaries. Usually, the deductions taken by trusts and estates are similar to those taken by individuals.

Economic aspects, Accounting and auditing, Real property tax, Real property taxes, Estates (Law)

Similar abstracts:

• Abstracts: Discussion of earnings-based bonus plans and earnings management by business unit managers. Performance standards in incentive contracts
• Abstracts: Booking total transaction value and turnover. The ' building block' in Europe
• Abstracts: Purchase, use, and sale of home all can result in tax benefits. An investigation into fraud prevention and detection of small businesses in the United States: responsibilities of auditors, managers, and business owners
• Abstracts: Firm value and the choice of offering method in initial public offerings
• Abstracts: The accountant - bean counter or business expert? Breaking the financial code

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.