IRS releases recommendations on valuation policies

Business Valuation UpdateVol. 6 No. 4
April 2000
Russell T. Glazer, CPA/ABV, MCBA, ABAR, ASA, CVA, MBA
charitable contribution, regression analysis, estate tax, fair market value (FMV), gift tax, american society of appraisers (ASA), internal revenue service (IRS), uniform standards of professional appraisal practice (USPAP), personal property, valuation methods


It has long been known that there are serious deficiencies in the Internal Revenue Service's valuation policies. There is a lack of cohesiveness in valuation reporting requirements and an absence of u ...