Valuation of assets

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

Valuation of assets - Private foundation minimum investment return: Valuation date for assets valued annually

Valuation of Assets - Private Foundation Minimum Investment Return: Valuation Date for Assets Valued Annually
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Charities and Nonprofits

Valuation of plan assets at fair market value

Valuation of Plan Assets at Fair Market Value
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Administrators

Correction of valuation errors - Private Foundation self-dealing

Discussion of correction of valuation errors, under the self-dealing provisions in Code section 4941.
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Charities and Nonprofits

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

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

Timber casualty losses - Valuation of a single identifiable property

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

Valuation of assets - Private foundation minimum investment return: Other assets

Methods for valuing assets other than stock, cash, and interests in common trust funds.
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Common trust funds

Valuation of assets - Private foundation minimum investment return: Common trust funds
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Examples - Valuing stock

Examples illustrating how to value stock held by foundation, in determining foundation's minimum investment return.
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Reduction in value for blockage or similar factors

Valuation of Assets: Private Foundation Minimum Investment Return - Reduction in Value for Blockage or Similar Factors
General Information
Charities and Nonprofits