Advertisement

IRS Revenue Ruling 59–60

  • Tim McDaniel
Chapter

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.

Keywords

Option Price Balance Sheet Capital Structure Capitalization Rate Fair Market 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Tim McDaniel 2013

Authors and Affiliations

  • Tim McDaniel
    • 1
  1. 1.WestervilleUnited States

Personalised recommendations