There are three commercially recognized valuation models for real estate: the “comps” approach (comparable market analysis), the “income capitalization” approach (cash flows) and the replacement value ...

If your small business owns or manages real estate, any properties are subject to local tax assessments. Consider how one method of determining assessment may affect your business. The income approach ...

On Monday, the IRS issued regulations (T.D. 9630) that govern the application of the differential income stream approach to cost-sharing arrangements. The regulations finalized without change ...