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" Even if the decedent is not free to dispose of the underlying securities at other than the option or contract price, such price will be disregarded in determining the value of the securities unless it is determined under the circumstances of the particular... "
"Discussion Draft" Relating to Estate Valuation Freezes: Hearing Before the ... - 190. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1990 - 424 lapas
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Code of Federal Regulations: Containing a Codification of Documents of ...

1987 - 746 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represents a bona fide...
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The Code of Federal Regulations of the United States of America

1998 - 800 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represente a bona fide...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1126 lapas
...whatever shares ol stock the decedent may own at the time of his death. Even if the decedent is nol free to dispose of the underlying securities at other...or contract price, such price will be disregarded ir determining the value of the securities unless it is determined under the circumstances of the particular...
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Estate Freezes: Hearing Before the Subcommittee on Energy and ..., 4. sējums

United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation - 1991 - 280 lapas
...containing formulas which may or may not equate fair market value at death are just as appropriate and necessary in family business situations as when...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represents a bona fide...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1995 - 722 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...disregarded in determining the value of the securities "^e» it Is determined under the circumstances of the particular case that &t agreement represents...
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The Code of Federal Regulations of the United States of America

1997 - 812 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represents a bona flde...
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Practical Guide to Mergers, Acquisitions and Business Sales

Joseph B. Darby - 2006 - 542 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represents a bona fide...
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The Code of Federal Regulations of the United States of America

1971 - 356 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represents a bona fide...
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The Code of Federal Regulations of the United States of America

1970 - 324 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represents a bona fide...
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The Code of Federal Regulations of the United States of America

1969 - 334 lapas
...of a shareholder to purchase whatever shares of stock the decedent may own at the time of his death. Even if the decedent is not free to dispose of the...determining the value of the securities unless it is determined under the circumstances of the particular case that the agreement represents a bona fide...
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