Offering knowledge and guidance to everyone who does valuations as well as those who are affected by them, Business Valuation and Taxes explores the intricate relationship between federal taxes and valuation, and specifically, valuations relating to business interests. This unprecedented text provides: 1) Clear guidance and perspective on business; 2) An overview of business valuation procedures; 3) Insightful perspective and discussion on critical issues, procedures and law pertaining to business valuation, including pass-through entities; 4) Law and techniques of Fair Market Value Opinion; 5) Expert coverage on everything from empirical market evidence to credible expert business valuation testimony. Business Valuation and Taxes is a must-read for everyone involved in the valuation of a business, including CPAs consulting on valuations, attorneys, corporate development officers, intermediaries, and venture capitalists.