 | 1939 - 1030 lapas
...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 or to sell. The fair market value... | |
 | 1940 - 1806 lapas
...market value thereof at the date therein prescribed or such value adjusted as therein set forth. The V Ե- ӵ- - buyer and a willing seller, neither being under any compulsion to buy or to sell. The fair market value... | |
 | United States. Internal Revenue Service - 1941 - 664 lapas
...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 or to sell. The fair market value... | |
 | 1969 - 710 lapas
...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 or sell and both having reasonable... | |
 | 1982 - 1078 lapas
...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 or sell and both having reasonable... | |
 | 2000 - 796 lapas
...170(e)(l) and paragraph (a) of §1.170A-4, or section 170(e)(3) and paragraph (c) of §1.170A4A. (2) 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... | |
 | 1971 - 1474 lapas
...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 or sell and both having reasonable... | |
 | 1970 - 750 lapas
...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 or sell and both having reasonable... | |
 | 1967 - 676 lapas
...determined by the fair market value of the property at the time of the contribution. The fanmarket 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... | |
 | 1975 - 424 lapas
...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 s willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having... | |
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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. 
