Section I: PURPOSE & BACKGROUND

Oct 29, 2014 · Compensation. Under this approach, the determination of the reasonableness of an employee’s compensation is made by comparing the employee’s compensation with the compensation of employees performing similar duties at similar companies. Ideally, the companies for comparison would be mirror images of the company being analyzed.

  Determination, Reasonableness

Chapter 6 - Incurred Cost

6-413.3 Determining Reasonableness of Non-bargaining Unit Employees 6-413.4. Determining Reasonableness of Compensation Costs 6-413.5 Fringe Benefits 6-413.6. Justification 6-413.7 Offsets – Compensation Costs 6-414. Reasonableness and Allowability of Compensation Costs for Owners, Executives, and other High-Risk Compensation Categories

  Reasonableness

IRS Revenue Ruling 59-60 - Equity Valuation Associates

IRS Revenue Ruling 59-60 Rev. Rul. 59-60, 1959-1 CB 237 -- IRC Sec. 2031 (Also Section 2512.) (Also Part II, Sections 811(k), 1005, Regulations 105, Section 81.10.) Reference(s): Code Sec. 2031 Reg § 20.2031-2 In valuing the stock of closely held corporations, or the stock of corporations where market quotations are