Accurate valuation is an absolute
prerequisite for any transfer of assets. It provides a buyer and seller with a
good starting place to negotiate the terms of a sale. And in an estate setting,
accurate valuation is vital when computing federal and state death tax
liabilities. But arriving at valuations that are acceptable to all parties can
be quite difficult, particularly where the asset is, for example, an ownership
share in a closely-held company. Valuation Handbook meets this need by
providing a guide to valuation that is comprehensive, up-to-the-minute, and
Valuation Handbook features:
Written by Professor Joni Larson
(assistant director of the Graduate Tax Program at Thomas M. Cooley Law School
in Auburn Hills, Michigan), formerly with the Office of Chief Counsel at the
Internal Revenue Service, Valuation Handbook is an authoritative guide
to this complex area.
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View or download the entire section from Valuation Handbook -
Background Sec. 1.01 "Definition of Fair Market Value"
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