Skip to Content

IRS Business Valuation Standards

IRS Business Valuation Standards PDF

On July 27, 2006, the Internal Revenue Service released a new version of its Business Valuation Standards. This release supersedes the 2004 version. These standards, a product of the Valuation Policy Council, aim to improve compliance and utilization of resources. Specific attention is given to assist examiners with respect to assignment planning, analyzing documentation, work paper preparation, and the review of third-party valuations.

To view the IRS Business Valuation Standards, click on the above pdf file.