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IRS Revenue Ruling 59–60

In: Know and Grow the Value of Your Business

Author

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  • Tim McDaniel

Abstract

In valuing the stock of closely held corporations, or the stock of corporations where market quotations are not available, all other available financial data, as well as all relevant factors affecting the fair market value must be considered for estate tax and gift tax purposes. No general formula may be given that is applicable to the many different valuation situations arising in the valuation of such stock. However, the general approach, methods, and factors which must be considered in valuing such securities are outlined.

Suggested Citation

  • Tim McDaniel, 2013. "IRS Revenue Ruling 59–60," Springer Books, in: Know and Grow the Value of Your Business, chapter 0, pages 177-186, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4302-4786-9_12
    DOI: 10.1007/978-1-4302-4786-9_12
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