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" The market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market, either on an exchange or over-the-counter. "
Financial Valuation Workbook - 196. lappuse
autors: James R. Hitchner, Michael J. Mard - 2003 - 256 lapas
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1939 - 1522 lapas
...determined taking Into consideration. In addition to all other factors, the value of stock or securities of corporations engaged In the same or a similar line of business which are listed on an exchange. § 81.10 Valuation of property. CODIFICATION: In §81.10 (c), the...
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United States Code, 11. sējums

United States - 1983 - 968 lapas
...determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange. (c) Cross reference §2015 §2032 (Aug. 16. 1954. ch. 736. 68A Stat....
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United States Congressional Serial Set, 10878. izdevums

1944 - 1344 lapas
...determined taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange." SEC. 502. CERTAIN DISCRETIONARY TRUSTS IN CONNECTION WITH GIFT TAX....
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The Code of Federal Regulations of the United States of America

1960 - 618 lapas
...determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange. § 20.2031-1 Definition of gross estate; valuation of property—...
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The Code of Federal Regulations of the United States of America

1968 - 322 lapas
...determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange. [Sec. 2031 as amended by sec. 18, Revenue Act 1962 (76 Stat. 1052)...
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Code of Federal Regulations: 1949-1984

1970 - 344 lapas
...determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange. [Sec. 2031 as amended by sec. 18, Revenue Act 1962 (76 Stat. 1052)...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 lapas
...determined taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange. Sec. 811 (k). IRC. supra, added to IRC by Sec. SOI. RA of 1943, enacted...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 726 lapas
...capacity. (f) Goodwill. (g) Sales of the stock and the size of the block of stock to be valued. (h) The market price of stocks of corporations engaged in the same or a similar line of business which are listed on an exchange. .02 A brief discussion of each of the foregoing factors follows: (a)...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., 3. daļa

United States. Congress. Senate. Committee on Finance - 1954 - 656 lapas
...closely held stock for which there is no market consideration shall be given to the value of stock of corporations engaged in the same or a similar line of business which are listed on an exchange. The value of stock of such corporations which are sold on the over-the-counter...
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General Revenue Revision: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1958 - 1170 lapas
...determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange whether or not listed on an exchange. Sec. 2. The foregoing amendment...
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