 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.  The Market Approach to Valuing Businesses - xxxii. lappuseautors: Shannon P. Pratt - 2006 - 432 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Court of Claims - 1946 - 906 lapas
...value. It said "The value of property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell." This meaning of value is used for all sorts of legal purposes, such as -direct property taxes, excise... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a •willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 lapas
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 lapas
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 lapas
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | 1939 - 1030 lapas
...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 would...buyer and a willing seller, neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | 1940 - 1806 lapas
...value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair Ե- ӵ- - compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | United States. Board of Tax Appeals - 1941 - 1356 lapas
...that the fair market value of property is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell, the petitioner argues that both parties to the 1922 exchange had full knowledge of the value of the... | |
 | United States. Internal Revenue Service - 1941 - 664 lapas
...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 would...buyer and a willing seller, neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | 1993 - 892 lapas
...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 would...sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course of... | |
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