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Corporate Tax Valuation Services

Corporate tax considerations are vital when planning and structuring mergers, acquisitions, joint ventures, reorganizations or other business transactions. They are also critical when making elections to improve the tax efficiency of an organization. The complex and evolving US tax code presents many challenges.

“It has been estimated that there are 243 sections of the Internal Revenue Code that require fair market value estimates in order to accurately assess tax liability.”

The Honorable David Laro
Valuation Issues: A Perspective from a U.S. Tax Court Judge, American Society of Appraisers, 22nd Annual Business Valuation Conference

 

 

Increasing globalization adds another layer of complexity, with corporations required to maintain an awareness of global tax practices and regulations as well as domestic tax codes.

Some of the issues for corporate taxpayers to consider are described in the following Internal Revenue Code requirements:

Transactions Reorganizations Planning and Assessment
Net Operating Loss Limitations and Built-in Gains (§382)  Legal Entity Valuations (§351 and §355)  Interest Expense Allocation (§861) 
Like-Kind Exchanges (§1031) Taxable or Nontaxable Reorganizations (§368)  Transfer Pricing issues (§482 and §6662) 
Asset Valuations (§338 and §1060)  Debt Forgiveness (§108)  Deferred Compensation (§409A) and Stock Options (§83) 
Non-Compete Agreements (§280G)  Worthless Stock Deduction (§165)  Subchapter C to Subchapter S Conversions (§1374) 
    Cost Segregation (§1245 and §1250)

Corporate taxpayers are also subject to various state laws governing the taxation of real and personal property.

Services
Our services related to our clients’ tax strategies include:

For US federal income tax reporting purposes, the fair market value of the total consideration including cash, other property transferred, liabilities assumed and certain other costs must be allocated to the assets acquired in order of the following seven classes of assets:

Class Description
I Cash and cash equivalents
II Marketable securities, certificates of deposit, non-US currency, and US Treasury securities
III Debt instruments, accounts receivable, and mark-to-market property
IV Inventory
V All assets other than Classes I-IV and VI-VII (generally tangible assets and investments)
VI Intangible assets (§197) other than goodwill and going concern value 

 

Why American Appraisal?
American Appraisal has provided tax valuations for more than 50 years, and our exclusive focus on valuation and related issues provides the independence crucial to objective corporate tax valuations. Subtle but important differences exist between valuation for tax reporting and financial reporting, and our consultants have relevant experience in these matters.

American Appraisal’s global footprint ensures familiarity with local practices and those local tax laws that impact valuation, as well as with cross-border treaties and requirements. Our consultants are quick to identify valuation issues and develop accurate and supportable value conclusions that withstand the scrutiny of global regulatory, judicial and taxing authorities.

 

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