Appraising personal property and fine arts
- The Real Property. Segal, Mark A. // National Public Accountant;Nov2001, Vol. 46 Issue 9, p31
Discusses the distinction of the personal property classification of the United States (U.S.) Internal Revenue Service. Advantages of personal property classification; Definition of a building under the Regulation 1.48-1(e)(1) of the U.S. Internal Revenue Service; Factors which are relevant in...
- IRS aims to simplify art appraisal process for estate settlement. Fraser, Katharine // American Banker;2/8/96, Vol. 161 Issue 26, p8
No abstract available.
- IRS rules on use of broker market analysis. // Fairfield County Business Journal;8/19/96, Vol. 35 Issue 34, p15
Reports on the US Internal Revenue Service's (IRS) issuance of a private letter ruling recommending the use of a Broker Market Analysis to determine the price offered to a transferring employee for his or her home.
- Trademark valuation error. // Practical Accountant;Sep98, Vol. 31 Issue 9, p20
Reports that the Tax Court has incorrectly used the Internal Revenue Service's relief from royalty valuation method to value a company's trademarks.
- How the IRS Appraises Works of Art. Grant, Daniel // Consumers' Research Magazine;Feb2003, Vol. 86 Issue 2, p18
Provides information on the appraisal of artworks by the U. S. Internal Revenue Service (URS). Function of the Art Advisory Panel of the IRS; Total appraised value by the panel; Discussion on prices of artworks in auctions; Rules of the IRS on the appraisal of artworks.
- TAX BRIEFING. // Practical Accountant;Dec2006, Vol. 39 Issue 12, p12
The article presents news briefs related to taxation in the U.S. The Internal Revenue Service (IRS), in Notice 2006-79, gave further transition relief for nonqualified on held compensation plans. In the Rev. Proc. 2006-41 from the IRS, it describes the rules under which amount of ordinary and...
- Family Limited Partnerships, Corporations, and Valuation Issues. MacCrate, James R.; McEvoy, James B. // Appraisal Journal;Jul2000, Vol. 68 Issue 3, p239
Addresses some of the factors that should be considered to minimize the chance wherein the United States Internal Revenue Service (IRS) will deny the valuation issues. Provisions of the IRS on family limited partnership; Details on fair market in relation to valuation; Regulations and revenue...
- Valuing a closely held business. Hochberg, R. Mark // FW;7/20/93, Vol. 162 Issue 15, p71
Lists guidelines for appraisers to determine the value of a closely held business published by the Internal Revenue Service (IRS). Nature of the company; Economic outlook of the industry in which the business is involved; Earnings capacity; Dividend-paying capacity; Goodwill or other intangible...
- IRS proposes &lsquo debt or equity� regulations. Taetle, Joseph L. // ABA Banking Journal;Aug80, Vol. 72 Issue 8, p18
Reports the proposal of the U.S. Internal Revenue Service for a debt or equity regulations. Determination of factual existence of debtor-creditor relationship; Adoption of rules to classify interest; Speculation on the effect of the regulation to bank lending services.