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Revenue Ruling 59-60 – Tried-and-true guidance for valuing private business interests

$225.00

SKU: VVmj161. Category: .

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Abstract: Revenue Ruling 59-60 of the Internal Revenue Code has been around for nearly 60 years. The IRS originally created this landmark publication for gift and estate tax purposes. Today, it’s often referenced in valuations prepared for other reasons, including divorce cases and shareholder disputes. This article highlights its definition of fair market value and lists various factors to consider when valuing a closely held business interest. A sidebar discusses what this guidance says about the use of weights and averages in business valuation.

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