An Estate Planner's Guide to Revenue Ruling 59-60 - Copyright © 2010 Mercer Capital

An Estate Planner's Guide to
Revenue Ruling 59-60:
Understand How Valuation Experts Utilize
the Ruling in Income
and Estate & Gift Tax Valuation Engagements

Published January 2010

Sale Price: $19.95

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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.

Inside:

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
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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CHAPTER LIST

Chapter 1 :: A Summary of Revenue Ruling 59-60 from a Business Appraiser’s Perspective

Chapter 2 :: Fair Market Value vs. The Real World

Chapter 3 :: What Revenue Ruling 59-60 Means for Operating Companies

Chapter 4 :: Revenue Ruling 59-60’s Application to Asset-Holding Entities

Chapter 5 :: The Growing Influence of Intangible Assets

Chapter 6 :: Selecting a Business Appraiser

Chapter 7 :: Landmark Tax Court Cases

Appendix A :: Revenue Ruling 59-60

Appendix B :: Court Case Bibliography