Financial Valuation Group - Revenue Rulings




	Royalty Rates Thousands of Transactions Sorted By SIC and NAICS Codes

	Managing Directors Terry J. Allen Midwest Stephen J. Bravo Boston, MA Michael A. Crain Ft. Lauderdale, FL John R. Gilbert Great Falls, MT James R. Hitchner Atlanta, GA Steven D. Hyden Tampa, FL Robert Lanz Silicon Valley, CA Michael J. Mard Tampa, FL Michael J. Mattson Chicago, IL John J. Mayerhofer Oakland, CA Ralph Ostermueller St. Louis, MO Charles H. Preston Los Angeles, CA James S. Rigby Los Angeles, CA

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Revenue Ruling 59-60	The classic guidance for valuations
Revenue Ruling 65-192	Applicability of 59-60 to income and other tax
Revenue Ruling 65-193	Revise 59-60 for separate values of tangible and intangible assets
Revenue Ruling 68-609	Restrict use of "formula approach" excess earnings
Revenue Ruling 77-287	Valuation of restricted securities
Revenue Ruling 80-213	Stapled stock valuation
Revenue Ruling 81-253	Revoked by Revenue Ruling 93-12
Revenue Ruling 83-120	Preferred and common stock valuation in a recapitalization
Revenue Ruling 85-75	Penalty for valuation overstatement
Revenue Ruling 93-12	No attribution for minority stock valuation
Revenue Procedure 66-49	Appraisals of donated property
Revenue Procedure 77-12	Allocation of lump-sum business purchases