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

Format: E-Book (PDF)
Special Price $19.95
Page Count: 114 pages
Publication Date: January 2010

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.


  • 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.