To determine the market value of a business, you need to consider the factors in IRS Revenue Ruling 59-60. This ruling states that the fair market value of a business is the "price at which property ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax ...