 | 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... | |
 | 1994 - 696 lapas
...is the fair market value thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property...willing buyer and a willing seller, neither being tinder any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The... | |
 | 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... | |
 | 1999 - 894 lapas
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. (d) Methods for taking... | |
 | 1993 - 892 lapas
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. (d) Methods for talcing... | |
 | 1998 - 824 lapas
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section Is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. (d) Methods for taking... | |
 | 1987 - 620 lapas
...170(e)(l) 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 would change hands between a willing buyer and a 26 CFR Ch. I (4-1-87 Edition) willing seller, neither being under any compulsion to buy... | |
 | 1968 - 322 lapas
...is the fair market value thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands between a willing buyer and a wiUing seller, neither being under any compulsion to buy or to sell and both having reasonable... | |
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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. 
