ResourcesIRS Job Aid Resource Guide

Discounts for lack of marketability continue to be one of the most controversial issues in valuating closely held businesses.

The Internal Revenue Service recently made available a publication entitled, Discount for Lack of Marketability – Job Aid for IRS Valuation Professionals.  This document was originally released only internally within the service - but has now been made available to the public. 

It is important to note that the Job Aid Publication it is not an official IRS position, and was prepared solely for reference purposes by the treasury's valuation engineers.  However, its content and breath of detail serves as a valuable tool to the valuation and legal communities.

To gain a better understanding of the the IRS's thinking we have made this publication available from our website.


Click Here to Download this valuable resource.

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