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.
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© 2013 Tim McDaniel
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McDaniel, T. (2013). IRS Revenue Ruling 59–60. In: Know and Grow the Value of Your Business. Apress, Berkeley, CA. https://doi.org/10.1007/978-1-4302-4786-9_12
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DOI: https://doi.org/10.1007/978-1-4302-4786-9_12
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Publisher Name: Apress, Berkeley, CA
Print ISBN: 978-1-4302-4785-2
Online ISBN: 978-1-4302-4786-9
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