 | 2000 - 832 lapas
...section 338 does not apply. Such assets must be value pursuant to a method described in subdivision (il) or (iii) of this paragraph (o)(4). (ii) Book value....comply with the special notification requirements of § 1.897-2(h)(l)(iii)(A). (p) Identifying number. The "identifying number" of an individual is the... | |
 | 1990 - 712 lapas
...related person within the meaning of 1 1.897-1(1). (iii) Other methods. Intangible assets described in 1 1.897-l(f)(l)(ii) may be valued pursuant to any other...book value methods may be required to comply with the § 1.897-2 special notification requirements of § 1.897-2(h)(l)(iii)(A). (p) Identifying number. The... | |
 | 1995 - 952 lapas
...section. (7) Fair market value. The fair market value of property means the price at which the property would change hands between an unrelated willing buyer...having reasonable knowledge of all relevant facts. (8) Date of transfer. The date of transfer of a US real property interest is the first date on which... | |
 | 1982 - 358 lapas
...instrument is the price at which it would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both...having reasonable knowledge of all relevant facts. (ii) The fair market value of an instrument may be determined by using present value and standard bond... | |
 | 2001 - 816 lapas
...purchaser, whether an individual or a corporation, would pay for the interest to a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of the relevant facts. The net value is determined on the basis of all relevant factors including —... | |
 | 1994 - 696 lapas
...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, and both having reasonable knowledge of relevant facts. The value of a particular item of property is not the price that a forced sale of the... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 lapas
...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, and both having reasonable knowledge of relevant facts. This is a single standard, and should produce a single result — not the double result... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1168 lapas
...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, and both having reasonable knowledge of relevant facts. This is a single standard. and should produce a single result — not the double result... | |
 | United States. Congress. Senate. Judiciary - 1968 - 584 lapas
...achieved. The classical valuation of goodwill is what a willing buyer would pay a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The above statment is simple but its fulfillment most difficult, even under ordinary... | |
 | United States. Tax Court - 2001 - 538 lapas
...market value of the transferred property is the price at which the property would change hands between a willing buyer and willing seller, neither being under...or to sell and both having reasonable knowledge of relevant facts. See United States v. Cartwright, 411 US 546, 551 (1973); sec. 25.2512-1, Gift Tax Regs.... | |
| |
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 to sell and both having reasonable knowledge of relevant facts. 
