Items related to An Estate Planner's Guide to Revenue Ruling 59-60

An Estate Planner's Guide to Revenue Ruling 59-60 - Softcover

Mercer Capital Management

 
9780982536414: An Estate Planner's Guide to Revenue Ruling 59-60

Synopsis

When was the last time you read Revenue Ruling 59-60? Do you understand how business appraisers utilize the Ruling in income and estate & gift tax valuation engagements? Would you like an easy resource that explains how the Ruling is applied in the real world? Revenue Ruling 59-60 is over 50 years old and it continues to be a foundational document for estate planning and business valuation professionals. This book is a non-technical resource. It clearly explains how business appraisers attempt to translate the guidance found in the Ruling into actual valuation engagements. This book contains an overview of Revenue Ruling 59-60, a discussion of fair market value vs. the real world, the Ruling's application to operating companies, asset-holding entities, and intangible asset valuation, guidance on selecting a business appraiser, an extensive bibliography and discussion of landmark Tax Court cases, and a reprint of the Ruling itself. Clear, concise, and to the point, this book should be a part of every estate planner s library.

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