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In valuing a closely held company, which of the following factors is not mentioned in revenue ruling 59-60, 1959-1CB 237, which addresses this subject? A.

In valuing a closely held company, which of the following factors is not mentioned in revenue ruling 59-60, 1959-1CB 237, which addresses this subject? A. Book value of the stock and the financial condition of the business. B. The dividend paying capacity of the company. C. The latest price quote on NASDAQ D. The previous sales of stock.

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