 | 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 - 2000 - 816 pages
...retroactivity. (b) Valuation of property in general. The value of every item of property ineludible in a decedent's gross estate under sections 2031 through...reasonable knowledge of relevant facts. The fair market valne of a particular item of property ineludible in the decedent's gross estate is not to be determined... | |
 | 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... | |
 | Administrative law - 1981 - 584 pages
...the gift. The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being...having reasonable knowledge of relevant facts. The value of a particular item of property is not the price that a forced sale of the property would produce.... | |
 | Administrative law - 1976 - 498 pages
...Exchange Act of 1934. "Fair market value" means the price at which property would change hands between a willing buyer and a willing seller, neither being...both having reasonable knowledge of relevant facts. "National Association of Securities Dealers Automated Quotations System" means the automated quotations... | |
 | Administrative law - 1998 - 824 pages
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section Is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. (d) Methods for taking... | |
 | Administrative law - 1983 - 340 pages
...general, (i) The fair market value of an instrument is the price at which it would change hands between a willing buyer and a willing seller, neither being...or to sell and both having reasonable knowledge of all relevant facts. (ii) The fair market value of an instrument may be determined by using present... | |
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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 sell and both having reasonable knowledge of relevant facts. 
