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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
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