 | 1998 - 808 lapas
...the meanIng of §1.897-1(1). (ill) Other methods. Intangible assets described in §1.897-l(f)(l)(ll) may be valued pursuant to any other reasonable method...social security number. The "Identifying number" of §1.897-2 any other person is Its United States employer identification number. (Approved by the Office... | |
 | 1986 - 1138 lapas
...market value of property means the price at which the property would 26 СП Ch. I (4-1-W Edit, с • change hands between an unrelated willing buyer and...having reasonable knowledge of all relevant facts. (8) Date of transfer. The date of transfer of a US real property interest is the first date on which... | |
 | 1983 - 340 lapas
...instrument is the price at which it 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 all relevant facts. (ii) The fair market value of an instrument may be determined by using present value and standard bond... | |
 | 1994 - 696 lapas
...price at which such 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. The value of a particular item of property is not the price that a forced sale of the... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 lapas
...price at which such 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. This is a single standard, and should produce a single result — not the double result... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1168 lapas
...price at which such 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. This is a single standard. and should produce a single result — not the double result... | |
 | United States. Congress. Senate. Judiciary - 1968 - 584 lapas
...achieved. The classical valuation of goodwill is what a willing buyer would pay a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The above statment is simple but its fulfillment most difficult, even under ordinary... | |
 | United States. Tax Court - 2001 - 538 lapas
...market value of the transferred property is the price at which the property would change hands between a willing buyer and willing seller, neither being under...or to sell and both having reasonable knowledge of relevant facts. See United States v. Cartwright, 411 US 546, 551 (1973); sec. 25.2512-1, Gift Tax Regs.... | |
 | United States. Internal Revenue Service - 1981 - 808 lapas
...instrument is the price at which it 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 all relevant facts. (ii) The fair market value of an instrument may be determined by using present value and standard bond... | |
 | United States. Tax Court - 414 lapas
...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." United States v. Cartwright, 411 US 546, 550 (1973); Collins v. Commissioner, 3 F.3d... | |
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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. 
