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3 Cards in this Set

  • Front
  • Back

IRC Section 1060

When a business is acquired a valuation must be performed to support the allocation of the total purchase price to the component parts for income tax purposes

Appraisal foundation

Wrote the uniform standards of professional appraisal practice standards

Professional Appraisal organizations

Aicpa


The American society of appraisers


The institute of business appraisers


The national association of certified valuation analysts


The Cfa institute


The appraisal foundation