Valuation of assets

Job sid for IRS valuation professionals to assist in reviewing or developing business valuations.
General Information
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
General Information
Charities and Nonprofits

Valuation of plan assets at fair market value

Valuation of Plan Assets at Fair Market Value
General Information
Administrators

Correction of valuation errors - Private Foundation self-dealing

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

Timber casualty losses - Valuation of a single identifiable property

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

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