Date of Award
5-2005
Degree Type
Thesis
Degree Name
Departmental Honors
Department
Management
Abstract
The majority in the business valuation profession believe that the proper way to value a "pass through" entity is to tax affect the earnings. This may be the traditional understanding, but recent court cases such as Estate of Walter L. Gross suggest that tax affecting may not be valid. The focus of this paper is to analyze the arguments presented by valuation experts in the Tax Court for and against tax affecting the earnings of a pass through entities.
Recommended Citation
Brough, Mark, "Business Valuation of Pass through Entities" (2005). Undergraduate Honors Capstone Projects. 821.
https://digitalcommons.usu.edu/honors/821
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Faculty Mentor
Tyler Bowles
Departmental Honors Advisor
Clifford Skousen