Rev. Proc. 86-33, 1987-29 C.B. 402, provides guidance to corporate taxpayers on how to…
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
the election under section 1059(c)(4) and establish the fair market value of stock for purposes of that election. It provides an automatic procedure to value publicly traded stock and valuation procedures for other stock.
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