 ... the value of the property at the date of the gift. * * * "Sec. 86.19. Valuation of Property, (a) General. The statute provides that if the gift is made in property, the value thereof at the date of the gift shall be considered the amount of the gift.  Financial Valuation: Applications and Models - 500. lappuseautors: James R. Hitchner - 2003 - 1056 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Court of Claims - 1946 - 906 lapas
...exchange prices would not accord with the provision of the statute that where a gift is made in property the value of the property at the date of the gift shall be considered the amount of the gift, nor with the regulation made pursuant to the statute which, with the exception hereinbefore mentioned,... | |
 | United States. Internal Revenue Service - 1924 - 76 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made" in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 lapas
...gifts exceed $10,000,000. SEC. 320. If the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money 's worth,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...7. General. — The law provides that if the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the gift.57 DEPARTMENT RULING IT 2145 (IV-11-2074). 1925. Inquiry is made relative to the proper treatment... | |
 | United States. Internal Revenue Service - 1933 - 98 lapas
...the power. 12 SEC. 506. GIFTS MADE IN PROPERTY. If the gift Is made in property, the value thereof at the date of the gift shall be considered the amount of the gift. ABT. 17. Gifts made in property. — A gift made in property is subject to the tax in the same manner... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 lapas
...property. — (1) General. — The statute provides that if the gift is made in property, the value thereof at the date of the gift shall be considered the amount...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 under... | |
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