Elements of Valuation
In the Matter of Atlas Pipeline p7
Discounting is fundamental to the valuation process, due to the time-value of money.
A corporation is a future cash flow.
In re Atlas Pipeline Corporation p28
This is just an e
FEDERAL INCOME TAX OUTLINE
FALL 13, BUCHANAN
7701(a)(1) Person is defined as an individual, trust, estate or corp.
Ability to pay: the attribute that might justify requiring some people to pay more tax than others.
Time Value of Money:
A. Inflation: widdles at the value of money.
1. You should invest to keep up with inflation.
2. To get around time value of money people charge interest.
B. How interest ra