Mangement

Tax Valuation


Oracle Capital determines the fair market value of business interests (debt and equity) and tangible and intangible assets for a variety of tax valuation purposes including the following:

Tax Reporting Description Key Elements
• IRC §108 • Insolvency Exception • Business Value
• IRC §280G • Golden Parachute • Non-Compete Valuation
• IRC §338 • Step Up of Assets • 197 Assets vs. Tangible Assets
• IRC §351 • Contribution of Property to NewCo • Valuation of Assets
• IRC §367 • Transfer of Property to Foreign Corp • Valuation of Assets
• IRC §382 • NOL Limitations (Discount Rates) • Valuation of NOL
• IRC §409A • Deferred Compensation • Stock / Incentive Unit Valuation
• IRC §482 • Transfer Pricing • International Movement of Assets
• IRC §704 • Partner’s Distributive Share • Value of Contribution / Distribution
• IRC §754 / 755 • Partner Basis • Value of Contribution / Distribution
• IRC §861 • Income calculations • Market Rate & Value Assets / Liab.
• IRC §864 • Transfer to Foreign Corp • Value of Transferred Assets
• IRC §897 • Disposition of US Property • Valuation of Assets
• IRC §1001 • Property Sale Gain/Loss • Value of Transaction Components
• IRC §1060 • Cost Segregation • Allocation by Asset Life
• IRC §1374 • C to S Election • Valuation of Assets
• IRC §2501 • Gifts • Valuation of Items Gifted
• State/Local Tax • Personal Property / Transfer Pricing • Valuation of Assets

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