 | 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... | |
 | 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... | |
 | 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... | |
 | 2000 - 816 lapas
...retroactivity. (b) Valuation of property in general. The value of every item of property ineludible in a decedent's gross estate under sections 2031 through...reasonable knowledge of relevant facts. The fair market valne of a particular item of property ineludible in the decedent's gross estate is not to be determined... | |
 | 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... | |
 | 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.... | |
 | 1976 - 498 lapas
...Exchange Act of 1934. "Fair market value" means the price at which property would change hands between a willing buyer and a willing seller, neither being...both having reasonable knowledge of relevant facts. "National Association of Securities Dealers Automated Quotations System" means the automated quotations... | |
 | 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... | |
 | 1983 - 340 lapas
...general, (i) The fair market value of an instrument is the price at which it would change hands between a willing buyer and a willing seller, neither being...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... | |
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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. 
