Publication 6002, Information for Heirs of Special Use Valuation Property

Publication 6002, Information for Heirs of Special Use Valuation Property, explains what you must do for ten years from the date of the decedent’s death to avoid owing additional estate tax.
Forms and Instructions

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

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

Rev. Proc. 2004-16

Rev. Proc. 2004-16 - proposed regulations under § 402(a) of the Internal Revenue Code regarding the valuation of life insurance contracts upon distribution from a qualified retirement plan and proposed regulations under §§ 79 and 83 regarding the valuation of life insurance contracts under those sections (REG-126967-03).
Legal Guidance (Authoritative)