The 2006 Business Valuation Sourcebook is the perfect reference companion for business valuation practitioners -- putting all the most important business valuation cases, key IRS rulings, Internal Revenue Code sections and Treasury Regulations of particular interest to the business valuation community at readers' fingertips.

New with the 2006 Edition are business valuation standards, relevant AICPA Code of Professional Conduct Rules, and Financial Accounting Standards Board Statement Summaries on business valuation issues. Edited by noted valuation practitioner, Bill Sipes, CPA, ABV, BVAL, this edition includes many new important cases that have helped shape business valuation since the last edition published. Business valuators will find the CCH Business Valuation Sourcebook an affordable companion for their work that will save them time and money.

Included in the Business Valuation Sourcebook are:

• More than 50 important cases that have helped to shape and define how the courts look at the seminal business valuation issues, such as standard of value, marketability and control discounts, IRS tax challenges, and much more.
• Top Revenue Rulings issued that have helped shape and define the profession.
• Internal Revenue Code and Treasury Regulations sections that are most frequently referenced in valuation engagements and controversy.

About the authors