 Where the option, or buy and sell agreement, is the result of voluntary action by the stockholders and is binding during the life as well as at the death of the stockholders, such agreement may or may not, depending upon the circumstances of each case,...  Financial Valuation Workbook - 198. lappuseautors: James R. Hitchner, Michael J. Mard - 2003 - 256 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Internal Revenue Service - 1954 - 726 lapas
...However, in such case the option price is not determinative of fair market value for gift tax purposes. Where the option, or buy and sell agreement, is the...stockholders, such agreement may or may not, depending upon the circumstances of each case, fix the value for estate tax purposes. However, .such agreement... | |
 | Mark O. Dietrich - 2001 - 666 lapas
...However, in such case the option price is not determinative of fair market value for gift tax purposes. Where the option, or buy and sell agreement, is the...stockholders, such agreement may or may not, depending upon the circumstances of each case, fix the value for estate tax purposes. However, such agreement... | |
 | Bruce L. Richman - 2002 - 306 lapas
...However, in such case the option price is not determinative of fair market value for gift tax purposes. Where the option, or buy and sell agreement, is the...stockholders, such agreement may or may not, depending upon the circumstances of each case, fix the value for estate tax purposes. However, such agreement... | |
 | Kalman A. Barson - 2002 - 576 lapas
...However, in such case the option price is not determinative of fair market value for gift tax purposes. Where the option, or buy and sell agreement, is the...stockholders, such agreement may or may not, depending upon the circumstances of each case, fix the value for estate tax purposes. However, such agreement... | |
 | Stephen R. Akers, Myron E. Sildon - 2002 - 360 lapas
...App. Dallas 1983, no writ). 12 5^Treas. Reg. §20.203 l-2(h); Rev. Rul. 59-60, 1959-1 CB 237, 244 ("If the option, or buy and sell agreement is the result...voluntary action by the stockholders and is binding during life as well as at the death of the stockholders, such agreement may or may not, depending upon the... | |
 | James R. Hitchner - 2003 - 1056 lapas
...However, in such case the option price is not determinative of fair market value for gift tax purposes. Where the option, or buy and sell agreement, is the...stockholders, such agreement may or may not, depending upon the circumstances of each case, fix the value for estate tax purposes. However, such agreement... | |
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