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Valuation Blog

Does “fair market value” differ from what a buyer might pay for my business?
September 4, 2015

Yes. Recall that fair market value as defined by the IRS and other reference sources is hypothetical and based on a…

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How do you value a closely-held business?
July 2, 2015

There is no single method for determining the value of a business; the method depends upon the circumstances surrounding the business…

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What is this Revenue Ruling 59-60 thing?
June 15, 2015

In 1959, the IRS issued Revenue Ruling 59-60(RR 59-60)– it provides the basic guidance regarding Fair Market Valueand appraising privately owned…

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