Capital Business Appraisers, LLC
Your Certified Business And
Machinery & Equipment Appraiser Solution
 

IRS Revenue Ruling 59-60...

 Recommends that the following factors be used as a guideline in all valuations of closely held businesses:
  • The nature of the business and the history of the enterprise and the history of the enterprise from its inception.
  • The economic outlook in general and the condition and outlook of the industry in particular.
  • The book value of the stock and the financial condition and outlook of the industry in particular.
  • The earning capacity of the business.
  • The dividend-paying capacity of the business.
  • Whether or not the enterprise has goodwill or other intangible value.
  • Sales of the stock and the size of the block of stock to be valued.
  • The market price of stocks of corporations engaged in the same or a similar line business having their stocks traded in a free and open market, either on an exchange or over the counter.

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