Revenue Ruling 59-60

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Revenue Ruling 59-60 is the most often quoted revenue ruling in the business valuation profession. While the focus of 59-60 is geared towards valuing shares of closely held corporations, some form of this ruling is found in every BV society’s standards as well as USPAP Standards. Read the full text of Revenue Ruling 59-60, here.

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Revenue Ruling 59-60
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