IRS Valuation Guidance
Auto Dealer Valuation Insights
MAY 5, 2023
In this blog post, we discuss portions of Treasury Regulation 1.611 and its additional guidance when determining the fair market value of mineral properties.
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Interim Guidance on Stock Buyback Excise Tax Confirms Broad Application to M&A and Capital Market Transactions
Cooley M&A
JANUARY 19, 2023
1] On December 27, 2022, the Department of the Treasury (“Treasury”) and the IRS issued Notice 2023-2 (the “Notice”), providing interim guidance on the Excise Tax. For stock exchanged or issued in an M&A transaction, this generally will be the “closing date.”
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A Look at Tax Valuation in Action
Appraisal Rights
JULY 18, 2019
Like an appraisal in Delaware, when determining the fair market value of a closely held corporation or ownership interest in a corporation for tax purposes, tax courts consider a broad array of factors and methods. In this post, we examine how those concepts can be applied for tax purposes. Commissioner , No.
Update on Oil & Gas Royalties Litigation-Key Valuation Issues
Value Scope
JANUARY 13, 2021
It is true that oil and gas production involves complexities that other businesses do not have, and the gathering, processing, transportation, and marketing processes and costs can be opaque. However, as a former treasury professional with two Fortune 100 energy companies, I can articulate that cash does not lie. Technology.
Update on Oil & Gas Royalties Litigation-Key Valuation Issues
Value Scope
JANUARY 13, 2021
It is true that oil and gas production involves complexities that other businesses do not have, and the gathering, processing, transportation, and marketing processes and costs can be opaque. However, as a former treasury professional with two Fortune 100 energy companies, I can articulate that cash does not lie.
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