Section 6166: Deferring Estate Tax on a Business
Last Updated: July 2026 Section 6166 is a provision in the Internal Revenue Code that lets an executor-the person who [...]
Cross-Border M&A Valuation: Currency, Tax, and Comps Adjustments
Last Updated: July 2026 Cross-border M&A valuation finds the worth of a target company in a different country from the [...]
Sum-of-the-Parts Valuation for Multi-Segment Firms
Last Updated: July 2026 A sum-of-the-parts valuation values a firm by its separate parts, asking what each division would be [...]
Adequate Disclosure on Form 709: Starting the Statute of Limitations
Last Updated: July 2026 Form 709 adequate disclosure means giving the IRS enough information about a gifted asset to start [...]
Reasonable Compensation and S-Corp IRS Scrutiny
Last Updated: July 2026 Reasonable compensation is the pay a shareholder-employee must earn for the work they do for the [...]
Childcare Daycare Valuation: How to Value a Business in 2026
Last Updated: July 2026 A childcare daycare valuation finds the economic worth of an early childhood education business. It weighs [...]