Revenue Ruling 83-120

BVLaw
IRS Materials
April 19, 2001

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fair market value (FMV), recapitalization

Summary

Rev. Rul. 83-120 Section 2512. -- Valuation of Gifts 26 CFR 25.2512-2: Stocks and bonds. (Also Sections 305, 351, 354, 368, 2031; 1.305-5, 1.351-1, 1.354-1, 1.368-1, 20.2031-2. ) 1983-2 ...