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" If the donor can show that the block of stock to be valued, with reference to each separate gift, is so large in relation to the actual sales on the existing market that it could not be liquidated in a reasonable time without depressing the market, the... "
Financial Valuation: Applications and Models - 320. lappuse
autors: James R. Hitchner - 2003 - 1056 lapas
Ierobežota priekšskatīšana - Par šo grāmatu

Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 816 lapas
...valued. If the donor can show that the block of stock to be valued, with reference to each separate gift, is so large in relation to the actual sales on the...accurate indication of value than market quotations. Complete data in support of any allowance claimed due to the size of the block of stock being valued...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1987 - 746 lapas
...value of the block of stock to be valued. If the executor can show that the block of stock to be valued is so large in relation to the actual sales on the...accurate indication of value than market quotations. Complete data in support of any allowance claimed due to the size of the block of stock being valued...
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The Code of Federal Regulations of the United States of America

2005 - 798 lapas
...value of the block of stock to be valued. If the executor can show that the block of stock to be valued is so large in relation to the actual sales on the...usual market, as through an underwriter, may be a more 26 CFR Ch. I (4-1-05 Edition) accurate indication of value than market quotations. Complete data in...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1126 lapas
...valued. If the donor <an show that the block of stock to be "alued, with reference to each separate lift, is so large in relation to the actual sales on the...could be sold as such outside the usual market, as irough an underwriter, may be a more Accurate indication of value than mariet quotations. Complete...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 478 lapas
...valued. If the donor can show that the block of stock to be valued, with reference to each separate gift, Is so large In relation to the actual sales on the...market, the price at which the block could be sold as auth outside the usual market, as through an underwriter, may be a more accurate Indication of value...
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The Code of Federal Regulations of the United States of America

1982 - 640 lapas
...value of the block of stock to be valued. If the executor can show that the block of stock to be valued is so large in relation to the actual sales on the...market, the price at which the block could be sold &s such outside the usual market, as through an underwriter, may be a more accurate indication of value...
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The Code of Federal Regulations of the United States of America

2000 - 816 lapas
...value of the block of stock to be valued. If the executor can show that the block of stock to be valued is so large in relation to the actual sales on the...reasonable time without depressing the market, the §20.2031-2 price at which the block could be sold as such outside the usual market, as through an...
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Code of Federal Regulations: Containing a ..., 26. izdevums,2-29. daļas

1993 - 734 lapas
...sales on the existing market that it could not be liquidated in a reasonable time without depress ing the market, the price at which the block could be...as through an underwriter, may be a more accurate indica tion of value than market quotations. Complete data in support of any allowance claimed due...
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The Code of Federal Regulations of the United States of America

1983 - 816 lapas
...under the Securities Act of 1933 or because of other factors, then the price at which the securities could be sold as such outside the usual market, as...accurate indication of value than market quotations. On the other hand, if the securities to be valued represents a controlling interest, either actual...
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The Code of Federal Regulations of the United States of America

1968 - 322 lapas
...of I >e block of stock to be valued. If the executor can show that the block of stock to be valued is so large in relation to the actual sales on the...could not be liquidated in a reasonable time without de§ 20.2031-3 pressing the market, the price at which the block could be sold as such outside the...
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