 | Gary A. Zwick, James Jurinski - 1999 - Broj stranica: 660
...However, the ruling lists eight "fundamental" factors that need to be addressed in arriving at a value: 1. Nature of the business and the history of the enterprise from its inception; 2. Economic outlook in general and the condition and outlook of the specific industry in particular;... | |
 | Shannon P. Pratt - 2000 - Broj stranica: 522
...Service recognizes the importance of the broader context. Revenue Ruling 59-60 requires consideration of "the economic outlook in general and the condition...and outlook of the specific industry in particular" when the fair market value of a business is being determined. There is another distinction that can... | |
 | Mark O. Dietrich - 2001 - Broj stranica: 666
...factors, although not all-inclusive, are fundamental and require careful analysis in each case: IaI The nature of the business and the history of the enterprise from its inception. IbI The economic outlook in general and the condition and outlook of the specific industry in particular.... | |
 | Zabihollah Rezaee - 2004 - Broj stranica: 456
...Ruling 59-60 that should be taken into account when valuing closely held business interests are: 1. the nature of the business and the history of the enterprise from its inception; 2. the economic outlook in general, and the condition and outlook of the specific industry in particular;... | |
 | Russell J. Fishkind, Robert C. Kautz - 2001 - Broj stranica: 384
...of the fundamental factors it considers essential in providing a proper valuation of a company: 1. The nature of the business and the history of the enterprise from its inception. 2. The general economic outlook, as well as the specific condition and outlook of the industry engaged... | |
 | Marc J. Lane - 2002 - Broj stranica: 336
...estate tax purposes. Revenue Ruling 59-60 requires that the following eight factors be considered: 1. The nature of the business and the history of the enterprise from inception 3. The book value of the stock and the financial condition of the business 4. The earnings... | |
 | Robert A. Frisch - 2002 - Broj stranica: 84
...basis for the valuation the eight methodologies itemized under Revenue Ruling 59-60, which are: 1 . The nature of the business and the history of the enterprise from its inception 2. The economic outlook in general and the condition and outlook of the specific industry in particular... | |
 | Kalman A. Barson - 2002 - Broj stranica: 576
...factors, although not all-inclusive, are fundamental and require careful analysis in each case: (a) The nature of the business and the history of the enterprise . . . from its inception. (b) The economic outlook in general and the condition and outlook of the specific industry in particular.... | |
 | Bruce L. Richman - 2002 - Broj stranica: 306
...factors, although not all-inclusive, are fundamental and require careful analysis in each case: (a) The nature of the business and the history of the enterprise from its inception (b) The economic outlook in general and the condition and outlook of the specific industry in particular... | |
 | Robert A. Frisch - 2002 - Broj stranica: 385
...factors including the following eight basic items of information noted in Revenue Ruling 59-60: 1. The nature of the business and the history of the enterprise from its inception 2. The economic outlook in general and the condition and outlook of the specific industry in particular... | |
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The economic outlook in general and the condition and outlook of the specific industry in particular. 
