 the price at which 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 the relevant facts". United States v. Cartwright, 411 US 546, 551  Reports of the Tax Court of the United States - 97. lappuseautors: United States. Tax Court - 2002Pilnskats - Par šo grāmatu
 | United States. Interstate Commerce Commission - 1951 - 910 lapas
...that the term “fair market value” meant “the price at which the property will change between a willing buyer and a willing seller, neither being under any compulsion to buy or sell,” assuming an adequate supply of the security; (3) that the market conditions affecting the market prices... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 lapas
...indudable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...buyer and a willing seller, neither being under any compulsion to buy or to sell. « « » Neither depreciation nor appreciation in value subsequent to... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...indudable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 lapas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 lapas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 lapas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | 2000 - 710 lapas
...immediate or foreseeable needs and thus is a candidate for disposal. (20) Fair market value. The amount at which property would change hands between a willing...having reasonable knowledge of the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property would have been sold... | |
 | 1990 - 1084 lapas
...immediate or foreseeable needs and thus is a candidate for disposal. (20) FaIr market value¿ The amount at which property would change hands between a willing...having reasonable knowledge of the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property would have been sold... | |
 | 1999 - 692 lapas
...immediate or foreseeable needs and thus is a candidate for disposal. (20) Fair market value. The amount at which property would change hands between a willing...having reasonable knowledge of the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property would have been sold... | |
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