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Revenue Ruling 77-287
BVLaw
IRS Materials
April 19, 2001
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Tags:
fair market value (FMV)
Summary
Rev. Rul. 77-287 Section 2031. - Definition of Gross Estate 26 CFR 20.2031-2: Valuation of stocks and bonds. (Also Sections 170, 2032, 2512; 1.170A-1, 20.2032-1, 25.2512-2.) 1977-2 C.B. 319; 1977 ...