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03033aam a2200529 i 4500 001 95DBF90C580511E8A8F83C5097128E48 003 SILO 005 20180515010114 008 170830s2018 nju 001 0 eng 010 $a 2017041390 020 $a 1119437571 020 $a 9781119437574 035 $a (OCoLC)1002419218 040 $a DLC $b eng $e rda $c DLC $d OCLCF $d OCLCO $d YDX $d OKX $d YDX $d OCLCO $d SILO 042 $a pcc 043 $a n-us--- 050 00 $a KF6759.5 $b .D48 2018 084 $a BUS001000 $2 bisacsh 100 1 $a Devitt, Michael R., $d 1957- $e author. 245 10 $a Qualified appraisals and qualified appraisers : $b expert tax valuation witness reports, testimony, procedure, law, and prespective / $c Michael R. Devitt, Lawrence A Sannicandro. 264 1 $a Hoboken, New Jersey : $b John Wiley & Sons, Inc., $c [2018] 300 $a xxii, 232 pages ; $c 26 cm. 490 1 $a Wiley finance series 500 $a Includes index. 520 $a There has been a steady flow of controversies since the IRS issued its regulations on qualified appraisers and qualified appraisals. The IRS has developed a body of law relating to the qualifications needed to satisfy the Government that an appraisal is adequate to support the taxable event on the taxpayer's return. This book discusses elements related to testifying experts and introduces a novel form of expert testimony: hot tubbing. The book identifies the law, analyzes the cases, identifies the problems and provides insight and solutions to help appraisers do work which will be accepted by the IRS. 610 10 $a United States. $b Internal Revenue Service. 610 17 $a United States. $b Internal Revenue Service. $2 fast $0 (OCoLC)fst00533618 650 0 $a Tax assessment $x Law and legislation $z United States. 650 0 $a Valuation $x Law and legislation $z United States. 650 0 $a Tax assessment $z United States $x Data processing. 650 0 $a Tax administration and procedure $z United States. 650 0 $a Forensic accounting $z United States. 650 0 $a Evidence, Expert $z United States. 650 7 $a BUSINESS & ECONOMICS / Accounting / General. $2 bisacsh 650 7 $a Evidence, Expert. $2 fast $0 (OCoLC)fst00917231 650 7 $a Forensic accounting. $2 fast $0 (OCoLC)fst00931949 650 7 $a Tax administration and procedure. $2 fast $0 (OCoLC)fst01143633 650 7 $a Tax assessment $x Data processing. $2 fast $0 (OCoLC)fst01143678 650 7 $a Tax assessment $x Law and legislation. $2 fast $0 (OCoLC)fst01143683 650 7 $a Valuation $x Law and legislation. $2 fast $0 (OCoLC)fst01163865 651 7 $a United States. $2 fast $0 (OCoLC)fst01204155 700 1 $a Sannicandro, Lawrence A., $d 1979- $e author. 776 08 $i Online version: $a Devitt, Michael R., 1957- author. $t Qualified appraisals and qualified appraisers $d Hoboken, New Jersey : Wiley, 2017 $z 9781119438205 $w (DLC) 2017041873 830 0 $a Wiley finance series. 941 $a 1 952 $l OVUX522 $d 20191210020250.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=95DBF90C580511E8A8F83C5097128E48Initiate Another SILO Locator Search