S Corporation Valuation – Job Aid for IRS Valuation Professionals

This job aid is a guide on the application of Rev. Rule 59-60 in determining the FMV of an S Corp non-controlling interest.
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Valuation Professionals - Discount for Lack of Marketability

Discount for Lack of Marketability Job Aid for IRS Valuation Professionals
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Reasonable Compensation - Job Aid for IRS Valuation Professionals

This guides IRS professionals on how the Federal courts treat this issue and how the IRS determines reasonable compensation.
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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

Publication 1457, Actuarial Valuations Version 4A

Publication 1457, Actuarial Valuations Version 4A, provides examples for using actuarial factors for certain income, gift, and estate tax valuations of future interests.
Forms and Instructions

Publication 1459, Actuarial Valuations Version 4C

Publication 1459, Actuarial Valuations Version 3C, illustrates the method for using actuarial factors for certain income tax valuations of future interests.
Forms and Instructions

Publication 1458, Actuarial Valuations Version 4B

Publication 1458, Actuarial Valuations Version 3B
Forms and Instructions

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