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Estate of Tully v. United States, 41 AFTR 2d 78-1477, 1489-1490, 78-1 USTC  13,228 at 84,369 (Ct. Cl. Trial Div. 1978) ROI statistically above the industry standard can indicate illegallity which justifies a valuation reduction excluding illegal portion of the NPV.

Goles Case Requirement to avoid averaging wild guess appraisals
Capital IQ ---profitability
tMINE -- licensing arrangements.


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IRS Valuation IRM Sections:
4.48.1 Overview of Engineering Program

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4.48.4 Business Valuation Guidelines

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4.48.6 Real Property Valuation Guidelines
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IRS "Valuation of Assets Page"
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A.R.M. 34, 2 CUM. BULL. 3I, 32 (1920).Goodwill & Losses in Value
Rev. Rul 59-60 Central
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Rev. Rul 68-609 Goodwill formulae expanded
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Rev. Rul 81-253 Family Control (superseded)
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Rev. Rul 93-12 Family Control (serperseding)
Rev. Proc. 98-34 Private Co. compensatory stock options
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IP-Value

Article: Accounting Reports Subsuming IP Valuation Elements in Greater Depth


220 Volt Configurations: Chart

Kfilm

An Appraisal Of The Appraisal Remedy In Property Insurance (2019)


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-  Present Value-Based Measurements & Value : A March 31, 1999, revision, with a comment deadline of August 1, 1999, took the position that the sole purpose of using present value measurements at initial recognition (and for fresh starts) is for determination of fair value.

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STATE COST OF COMPETITION RATES
325 695 4992 Texas Worker Compensation division of wc. 1 wc. dept 800 252 3439 vicky "rate guide"
www.tdi.texas.gov https://www.tdi.texas.gov/wc/regulation/rcomp.html Gusto: https://gusto.com/tools/employer-tax-calculator sui rate: https://www.patriotsoftware.com/payroll/services/states/texas/
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California Employment Tax EDD Report Fraud - EDD
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No State Sales Tax States: Alaska, Delaware, Montana, New Hampshire, & Oregon;
NFIB 50-state guide for minimum wage laws and paid leave laws. Tax Foundation compilations of state taxes and possibly workers comp & unemployment insurance data: https://taxfoundation.org/center/state-tax-policy/. National Conference of State Legislatures 50-state guides: http://www.ncsl.org/research.aspx.
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