 | 1940 - 1806 lapas
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. change hands between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | 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 would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | 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 would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | 1990 - 744 lapas
...is the fair market 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 between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | 1998 - 800 lapas
...is the fair market 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 between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | 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 would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | 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 would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | United States. Internal Revenue Service - 1968 - 938 lapas
...thi deduction is determined by the fair market value of the property at the time of tht contribution. 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 aiiv compulsion to buy... | |
 | United States. Internal Revenue Service - 1962 - 1090 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 would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy... | |
 | United States. Congress. Senate. Committee on Finance - 1968 - 966 lapas
...buyer, neither beinj obliged to buy or sell. 26 CFR 20.2031-1 (b) : Valuation of property in general. The fair market value Is the price at which the property would change hands between a willing huyor and a willing seller, neither being under any compulsion to buy... | |
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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. 
