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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. "
Internal Revenue Cumulative Bulletin - 53. lappuse
autors: United States. Internal Revenue Service - 1977
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1940 - 1806 lapas
...thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value V V compulsion to buy or to sell. The fair market value of a particular kind of property includible in...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 lapas
...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 change hands...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...
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Treasury Decisions Under Internal Revenue Laws of the United States, 35. sējums

United States. Internal Revenue Service - 1941 - 664 lapas
...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 change hands...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...
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The Code of Federal Regulations of the United States of America

1994 - 676 lapas
...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 would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 lapas
...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 would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...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 would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 lapas
...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 would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1580 lapas
...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...buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The fair market...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 808 lapas
...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...buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The fair market...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1994 - 696 lapas
...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...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...
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