...determined by its/fair market value at the time of the decedent's death. "The fair market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts." Treas. Reg. §20.2031-1 (b). The willing buyer-willing seller test of fair market value is nearly as...

...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell. « « » Neither depreciation nor appreciation in value subsequent to the date of decedent T s death...

...provided: "... The value of property is the 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. Where the property is sold within a reasonable period after the date of the gift, and it is shown that...

...provided: ". . . The value of property is the 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. Where the property is sold within a reasonable period after the date of the gift, and it is shown that...

...thereof at the date, and with the adjustments, prescribed in that section. The fair market value Is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is...

...thereof at the date, and with the adjustments, prescrIbed In that section. The fair market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible In the decedent's gross estate is...

...thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular Item of property Ineludible In the decedent's gross estate Is...

...thereof at the date, and with the adjustments, prescribed In that section. The fair market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular Item of property includible In the decedent's gross estate Is...

...thereof at the date, and with the adjustments, prescribed In that section. The fair market value Is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is...

...thereof at the date, and with the adjustments, prescribed in that section. The falr market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is...