IRS Revenue Rulings

IRS Revenue Ruling 59-60, 1959-1 C. B.. 237, Valuing the stock of closely held corporations… Download PDF File

IRS Revenue Ruling 68-609, 1968-2 C. B.. 327, The “formula” approach in determining fair market value of intangible assets of a business… Download PDF File

IRS Revenue Ruling 77-287, 1977-2 C. B.. 319, Amplifies Rev. Rul. 59-60 for non-publicly traded stock… Download PDF File

IRS Revenue Ruling 80-213, 1980-2 C. B.. 101, Stapled, paired or back-to-back stock valuation… Download PDF File

IRS Revenue Ruling 83-120, 1983-2 C. B.. 170, Valuing preferred stock in a closely held corporation… Download PDF File

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