 | 1960 - 1580 lapas
...the stock as of the date of the decedent's death. § 20.2031-3 Valuation of interests in businesses. The fair market value of any interest of a decedent...having reasonable knowledge of relevant facts. The net value is determined on the basis of all relevant factors including — (a) A fair appraisal as... | |
 | 1968 - 322 lapas
...business, whether a partnership or a proprietorship, is the net amount which a willing purchaser, 20.2031-4 whether an Individual or a corporation, would pay...having reasonable knowledge of relevant facts. The net value is determined on the basis of all relevant factors including — (a) A fair appraisal as... | |
 | 1998 - 816 lapas
...value of the decedent's household and personal effects is the price which a willing buyer would pay to a willing seller, neither being under any compulsion...both having reasonable knowledge of relevant facts. A room by room itemlzation of household and personal effects is desirable. All the articles should... | |
 | 2005 - 798 lapas
...value of the decedent's household and personal effects is the price which a willing buyer would pay to a willing seller, neither being under any compulsion...both having reasonable knowledge of relevant facts. A room by room itemization of household and personal effects is desirable. All the articles should... | |
 | 1988 - 728 lapas
...alue of the decedent's household and jersonal effects is the price which a Killing buyer would pay to a willing seller, neither being under any compulsion...both having reasonable knowledge of relevant facts. A room by room itemiza-ion of household and personal effects is desirable. All the articles should... | |
 | 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...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.... | |
 | 2002 - 818 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...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
...the price at which 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. "National Association of Securities Dealers Automated Quotations System" means the automated quotations... | |
 | 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 of the proposed... | |
 | 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 of the proposed... | |
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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 to sell and both having reasonable knowledge of relevant facts. 
