An Estate Planner’s Guide to Revenue Ruling 59-60

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.