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.
"synopsis" may belong to another edition of this title.
Seller: ThriftBooks-Dallas, Dallas, TX, U.S.A.
Paperback. Condition: As New. No Jacket. Pages are clean and are not marred by notes or folds of any kind. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G0982536410I2N00