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Job sid for IRS valuation professionals to assist in reviewing or developing business valuations.

Issue paper about timber casualty losses: Valuation of a single identifiable property

I.R.C. section 475, Field Directive related to Mark-to-Market Valuation

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code §7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code §7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.

Frequently asked questions for IRC section 475

Field directive on timber casualty losses (NRC)

IRC 432(k), added by section 9704 of the American Rescue Plan Act of 2021, provides rules relating to eligible multiemployer defined benefit plans that apply to PBGC for special financial assistance.

LB&I directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The directives do not establish Service position on legal issues and are not legal guidance.

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.