 | Administrative law - 1939 - 1030 pages
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | Administrative law - 1940 - 1806 pages
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at •which the...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | Administrative law - 1994 - 688 pages
...during his life. This has a bearing on the amount to be Included in the decedent's gross estate under sections 2035 through 2038, and 2041. Section 2044...estate is not to be determined by a forced sale price. Nor is the fair market value of an item of property to be determined by the sale price of the item... | |
 | Administrative law - 1990 - 744 pages
...2035 through 2038, and 2041. Section 2044 deals with retroactivity. Internal Revenue Service, Treasury (b) Valuation of property in general The value of...estate is not to be determined by a forced sale price. Nor is the fair market value of an item of property to be determined by the sale price of the item... | |
 | Administrative law - 1985 - 712 pages
...(4-1-85 Edition) (b) Valuation of property in general. The value of every item of property includible in a decedent's gross estate under sections 2031 through...fair market value of a particular item of property includible in the decedent's gross estate is not to be determined by a forced sale price. Nor is the... | |
 | Administrative law - 1968 - 322 pages
...price at which the property would change hands between a willing buyer and a wiUing seller, neither being under any compulsion to buy or to sell and both...estate is not to be determined by a forced sale price. Nor is the fair market value of an item of property to be determined by the sale price of the item... | |
 | Administrative law - 1949 - 600 pages
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | Administrative law - 1970 - 750 pages
...the deduction is determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | Administrative law - 1971 - 1474 pages
...the deduction is determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
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The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. 
