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Entity/Asset Valuation for Tax Purposes

Axiom Valuation provides valuations and consulting services for tax purposes covering a wide range of situations outside of the typical privately held business valuation purposes described in our Business Valuation section. Valuations in this area generally arise from one or more of the following situations:

  • Contributions of intellectual property or other form of intangible assets between entities or to a start-up entity by an individual
  • Requirements driven by U.S. or non-U.S. tax codes due to a business unit having a non-U.S. parent or being a subsidiary of a non-U.S. company
  • The transfer of intellectual property or other assets between entities in different tax jurisdictions

The following are examples of the types of tax-related valuations that we have conducted:

  • Legal Entity Valuations
  • Taxable Reorganizations
  • Asset Valuations
  • Net Operating Loss (NOL) Limitations and Built-In Gains (IRC §382)
  • Testing for a U.S. Real Property Holding Corporation (IRC §897(c)(1)(A))
  • Transfer Pricing for Intellectual Property

Please contact us to discuss any of the above, or other types of tax-related valuation situations.
Intangible Assets
Our primary focus is the value of intellectual property and intangible assets. The determination of the value of intellectual property and of other types of intangible assets has become central to many corporate strategic and tax-related decisions. many businesses rely increasingly on building value through the development of intangible assets, rather than machinery, equipment, or other fixed assets. Our team has extensive experience and knowledge of the acceptable and defensible approaches used to determine Fair Value and Fair Market Value for intangible assets for these types of entity/asset valuations for tax purposes. Below is a list of types of intangible assets, our team has valued:

  • Auto Leases Favorable to Market
  • Billboard Leases Favorable to Market
  • Brand names
  • Broadcast licenses
  • Buy-sell agreements
  • Chemical formulas
  • Computer software
  • Computerized databases
  • Contracts
  • Cooperative agreements
  • Copyrights
  • Credit information files
  • Customer contracts
  • Customer & client lists
  • Customer relationships
  • Development rights
  • Distribution networks
  • Distribution rights
  • Employment contracts
  • Environmental rights
  • Enterprise Resource Planning software
  • Favorable financing
  • Favorable leases
  • Food flavorings & recipes
  • Franchise agreements
  • Joint ventures
  • Know-how
  • Leasehold interests
  • Loan portfolios
  • Management contracts
  • Mineral rights
  • Non-compete covenants
  • Options, warrants, grants
  • Patent applications
  • Patents
  • Proprietary processes
  • Proprietary products
  • Proprietary technology
  • Royalty agreements
  • Shareholder agreements
  • Subscription lists
  • Supplier contracts
  • Trademark and trade names
  • Trade secrets
  • Workforce in place

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