IRS 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 published a document entitled, “Discount for Lack of Marketability – Job Aid for IRS Valuation Professionals.” Although it is not an official IRS position and was prepared solely for reference purposes by the treasury’s valuation engineers, the document’s content and breath of detail serves as a valuable tool to the valuation and legal communities.

To download this valuable resource, click here.