Resources

Perkins Publications

FCG Valuation Case E-Flash Hendrix v. United States

Authored by Fawntel Romero, AM, and Chris D. Treharne, ASA, MCBA, BVAL of Gibraltar Business Appraisals, Inc. a member firm of FCG Issue 12:9 James Hendrix, ET AL., Plaintiffs, v. United States of America, Defendant Case No. 2:09-cv-132 United States District Court, Southern District of…

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FCG Valuation Case E-Flash Estate of Jensen v. Commissioner

Authored by John Walker and Chris D. Treharne, ASA, MCBA, BVAL of Gibraltar Business Appraisals, Inc. a member firm of FCG Issue 12:10 Estate of Marie J. Jensen, Deceased, Virginia E. Maurer, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent T.C. Memo. 2010-182, Docket No.…

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Building Value Newsletter Volume VIII, Issue II

A Business Valuation Newsletter for Business Owners and the Professionals Who Advise Them Valuing “Mom and Pop” Businesses A Primer Is there really a difference between valuing the “mom and pop” Main Street business versus the larger, closely held business that has several owners and appears to be run…

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Real Estate Professional Qualification Flow-chart Test

Did you qualify as a Real Estate Professional this year? If you qualify as a Real Estate Professional, you may be able to classify a real property (RP) rental activity as a nonpassive activity and thus use any losses from that activity to offset other…

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Material Participation Flow-chart Test

Did you materially participate in that activity this year? If you materially participate in an activity you may be able to classify the activity as nonpassive and thus use any losses from that activity to offset other sources of taxable income. Generally, losses from passive…

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Tax Bulletin Feb 2011: IRS Offshore Account Disclosure Initiative

Second (and likely final) IRS Offshore Account Disclosure Initiative Action Required by August, 31, 2011 By Christopher J. Loughran, Shareholder, Director of Tax Overview The IRS recently announced another “amnesty” type of program, available until August 31, 2011, for people with previously unreported offshore accounts.…

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Tax Bulletin Feb 2011: Washington State Amnesty Program

Washington State Seeks Additional Revenue By Andrew J. Meyers, CPA Overview The Washington State Legislature stayed busy in 2010 by trying to find ways to fill a $1 billion budget deficit after voters rejected their earlier push for increases on sales taxes for a myriad…

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Building Value Newsletter Volume VIII, Issue I

A Business Valuation Newsletter for Business Owners and the Professionals Who Advise Them Using Statistics to Assess Lost Profits During an Economic Downturn The economic downturn has obviously had negative effects on many commercial enterprises, causing them to suffer financial losses. When a firm is a…

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BDO Real Estate Monitor Winter 2010

The newsletter of the BDO Real Estate Industry Practice Topics include Residential Real Estate: Making Modifications Work CMBS: Special Servicers Securitization: Covered Bonds Leases: Subordination Clause Could Harm Tentants Legal View: Second Circuit Rejects Champerty Defense Migration: Major Shifts

Tax Bulletin Dec 2010: Tax Relief Act of 2010

The Tax Relief Act of 2010-Finally! By Christopher J. Loughran, Shareholder, Director of Tax Overview After much anticipation, the Tax Relief Act of 2010 (the Act) was signed into law by President Obama on December 17, 2010. The most widely reported items included in the…

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