 | 1962 - 1092 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | United States. Internal Revenue Service - 1924 - 76 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then... | |
 | 1947 - 1744 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money 's worth,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made" in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...7. General. — The law provides that if the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift.57 DEPARTMENT RULING IT 2145 (IV-11-2074). 1925. Inquiry is made relative to the proper treatment... | |
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Section 2512 provides that if a gift is made in property, its value at the date of the gift shall be considered the amount of the gift. 
