There are many objects and data items in a system that do not require an identity and identity tracking, such as value objects. There are two main characteristics for value objects: 1. They have no identity. 2. They are immutable.

public abstract class ValueObject
{
    protected static bool EqualOperator(ValueObject left, ValueObject right)
    {
        if (ReferenceEquals(left, null) ^ ReferenceEquals(right, null))
        {
            return false;
        }
        return ReferenceEquals(left, null) || left.Equals(right);
    }

    protected static bool NotEqualOperator(ValueObject left, ValueObject right)
    {
        return !(EqualOperator(left, right));
    }

    protected abstract IEnumerable<object> GetAtomicValues();

    public override bool Equals(object obj)
    {
        if (obj == null || obj.GetType() != GetType())
        {
            return false;
        }

        ValueObject other = (ValueObject)obj;
        IEnumerator<object> thisValues = GetAtomicValues().GetEnumerator();
        IEnumerator<object> otherValues = other.GetAtomicValues().GetEnumerator();
        while (thisValues.MoveNext() && otherValues.MoveNext())
        {
            if (ReferenceEquals(thisValues.Current, null) ^
                ReferenceEquals(otherValues.Current, null))
            {
                return false;
            }

            if (thisValues.Current != null &&
                !thisValues.Current.Equals(otherValues.Current))
            {
                return false;
            }
        }
        return !thisValues.MoveNext() && !otherValues.MoveNext();
    }

    public override int GetHashCode()
    {
        return GetAtomicValues()
         .Select(x => x != null ? x.GetHashCode() : 0)
         .Aggregate((x, y) => x ^ y);
    }
    // Other utilility methods
}

//
// Usage
//
// You can use this class when implementing your actual value object, as with
// the Address value object shown in the following example:

public class Address : ValueObject
{
    public String Street { get; }
    public String City { get; }
    public String State { get; }
    public String Country { get; }
    public String ZipCode { get; }

    private Address() { }

    public Address(string street, string city, string state, string country, string zipcode)
    {
        Street = street;
        City = city;
        State = state;
        Country = country;
        ZipCode = zipcode;
    }

    protected override IEnumerable<object> GetAtomicValues()
    {
        // Using a yield return statement to return each element one at a time
        yield return Street;
        yield return City;
        yield return State;
        yield return Country;
        yield return ZipCode;
    }
}