This page provides links to useful job aids, articles and white papers on various valuation topics. The items contained herein are offered for reference purposes only and do not represent or suggest official IRS positions. They may not be used or cited as authority for setting any legal position. Discount for Lack of Marketability - Job Aid for IRS Valuation ProfessionalsPDF (389KB) Reasonable Compensation - Job Aid for IRS Valuation ProfessionalsPDF (222KB) - This guides IRS professionals on how the Federal courts treat this issue and how the IRS determines reasonable compensation. Appendix to Reasonable Compensation - Job Aid for IRS Valuation ProfessionalsPDF (190KB) - These are the appendices that should be used in conjunction with the Reasonable Compensation Job Aid. S Corporation Valuation – Job Aid for IRS Valuation ProfessionalsPDF (162KB) - This job aid is a guide on the application of Rev. Rule 59-60 in determining the FMV of an S Corp non-controlling interest.