Valuation of assets - Private foundation minimum investment return: General rules for valuing securities and additional information

Discussion of how to value assets when figuring the minimum investment return under Code section 4942.
General Information
Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Unlisted securities effectively controlled by foundation and disqualified person

Valuation of Assets - Private Foundation Minimum Investment Return: Unlisted Securities Effectively Controlled by Foundation and Disqualified Person
General Information
Charities and Nonprofits

Section 7520 interest rates for prior years

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.
General Information
Small Businesses

Section 7520 interest rates

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.
General Information
Small Businesses

Frequently asked questions for IRC section 475

Frequently asked questions for IRC section 475
General Information
Businesses

Actuarial tables

Use these actuarial tables to value annuities, life estates, remainders and reversions. For examples on how to use the tables, refer to IRS publications listed.
General Information
Administrators

Automatic approval for change in funding method for takeover plans (single-employer defined benefit plans)

Single-employer DB plans subject to Internal Revenue Code Section 430 may be eligible for automatic approval of a change in funding method due to a change in the plan’s enrolled actuary and the business organization that provides actuarial services (takeover plans). This automatic approval is available for plan years beginning on or after January 1, 2013, for plans that meet the conditions outlined in Announcement 2015-3.
General Information
Administrators

Art appraisal services

IRS refers taxpayer cases selected for audit that contain artwork to Appeals Art Appraisal Services for review by the Commissioner's Art Advisory Panel.
General Information

Amount involved - Private foundation self-dealing

Discussion of amount involved in a self-dealing transaction under Code section 4941.
General Information
Charities and Nonprofits

Field directive on timber casualty losses

Field directive on timber casualty losses (NRC)
General Information
Businesses