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 |