 The purpose of this Revenue Ruling is to outline and review in general the approach, methods and factors to be considered in valuing shares of the capital stock of closely held corporations for estate tax and gift tax purposes.  Financial Valuation: Applications and Models - 470. lappuseautors: James R. Hitchner - 2003 - 1056 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Internal Revenue Service - 1954 - 726 lapas
...and gift tax returns. SECTION 1. PURPOSE. The purpose of this revenue ruling is to outline and review in general the approach, methods and factors to be considered in valuing shares of the capital stock of closely held corporations for estate tax and gift tax purposes. The methods discussed... | |
 | United States. Internal Revenue Service - 1977 - 632 lapas
...inconsistent with valuation requirements of the Internal Revenue Code of 1954 or the regulations thereunder. Further, this ruling does not establish the time at...other tax purposes by Rev. Rul. 68-609, 1968-2 CB 327. .02 There are several terms currently in use in the securities industry that denote restrictions imposed... | |
 | Robert F. Reilly - 1999 - 610 lapas
...when unregistered shares are issued in exchange for assets or the stock of an acquired company. Sf c. 3. BACKGROUND AND DEFINITIONS. .01 The Service outlined...other tax purposes by Rev. Rul. 68-609, 1968-2 CB 327. .02 There are several terms currently in use in the securities industry that denote restrictions imposed... | |
 | Mark O. Dietrich - 2001 - 666 lapas
...59,60 REV. RUL. 59,60 SEC. 1. PURPOSE. The purpose of this Revenue Ruling is to outline and review in general the approach, methods and factors to be considered in valuing shares of the capital stock of closely held corporations for estate tax and gift tax purposes. The methods discussed... | |
 | Bruce L. Richman - 2002 - 306 lapas
...Rol. 59-60, 1959-1 CB 237 SN. I.PiPpisa The purpose of this revenue ruling is to outline and review in general the approach, methods, and factors to be considered in valuing shares of the capital stock of closely-held corporations for estate tax and gift tax purposes. The methods discussed... | |
 | Kalman A. Barson - 2002 - 576 lapas
...securities are outlined. Sec. 1. Purpose. The purpose of this Revenue Ruling is to outline and review in general the approach, methods, and factors to be considered in valuing shares of the capital stock of closely held corporations for estate tax and gift tax purposes. The methods discussed... | |
 | James R. Hitchner, Michael J. Mard - 2003 - 256 lapas
...appraisal listed in the Internal Revenue Service's Revenue Ruling 59-60, which "outline[s] and review [s] in general the approach, methods, and factors to be considered in valuing shares of the capital stock of closely held corporations."3 Specifically, Revenue Ruling 59-60 states that the... | |
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