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Sinus of Valsalva (SOV) aneurysm is defined as either the dilatation of one or more of the aortic sinuses located between the aortic valve annulus and the sinotubular junction or a crescentic/tubular-shaped outpouching extending from the body or apex of a normally sized SOV (1-3).
Given the various appearances and difficult location, detection of ruptured and unruptured SOV aneurysms can be a diagnostic challenge.
Although the precise prevalence of SOV aneurysm is not available, the general population estimate of prevalence is 0.09% (1-5).
Normal anatomy and physiology of the aortic root and SOV
Clinical manifestations and complications of SOV aneurysms
SOV aneurysms may manifest at any age given their congenital and acquired etiologies.
A ruptured SOV aneurysm is a potentially fatal complication.
SOV aneurysms vary in size from subtle dilatation of an aortic sinus to overt crescentic or windsock-shaped exophytic projection from the body or apex of the sinus (3).
Chest radiograph findings are nonspecific and are based on SOV aneurysm location, size, and presence or absence of rupture.
The user fee is $2,500 to obtain an SOV for up to three items; additional items in the same request will be appraised for $250 each.
If an SOV request is received after July 15 but before the following January 16, the IRS will issue an SOV by the following June 30.
The SOV must be attached to the return reporting the item of art, whether or not the taxpayer agrees with it.
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