Lexis/Nexis is providing free access to sections of the Valuation Handbook. The authoritative guide is written by Professor Joni Larson (Thomas M. Cooley Law School in Auburn Hills, Michigan and formerly with the Office of Chief Counsel at the IRS).

Click here to download the following sections:

• Background; Sec. 1.01 “Definition of Fair Market Value” (part 1 of 4)
• Background; Sec. 1.02 “Bargain Method of Valuation” (part 2 of 4)
• Background; Sec. 1.03 “Valuation Methodologies” (part 3 of 4)
• Background; Sec. 1.04 “Fair Value” (part 4 of 4)