 | 1940 - 1806 lapas
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at •which the...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | 1939 - 1030 lapas
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | United States. Internal Revenue Service - 1941 - 664 lapas
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | 1949 - 600 lapas
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
 | 1970 - 750 lapas
...the deduction is determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 1993 - 656 lapas
...170(e)(1) and paragraph (a) of § 1.170A-4, or section 170(e)(3) and paragraph (c) of § 1.170A-4A. (2) The fair market value is the price at which the property...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 1971 - 1474 lapas
...the deduction is determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 1981 - 584 lapas
...the gift. The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being...having reasonable knowledge of relevant facts. The value of a particular item of property is not the price that a forced sale of the property would produce.... | |
 | 1999 - 812 lapas
...the gift. The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being...having reasonable knowledge of relevant facts. The value of a particular item of property is not the price that a forced sale of the property would produce.... | |
 | 1967 - 676 lapas
...determined by the fair market value of the property at the time of the contribution. The fanmarket value is the price at which the property would change...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
| |
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 sell and both having reasonable knowledge of relevant facts. 
