 | 1970 - 750 lapas
...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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 1971 - 1474 lapas
...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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 2000 - 796 lapas
...(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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 1994 - 676 lapas
...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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 1982 - 488 lapas
...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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | 1994 - 696 lapas
...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...willing buyer and a willing seller, neither being tinder any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The... | |
 | 1998 - 706 lapas
...(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 §1.170A-1 willing seller, neither being- under any compulsion to buy or sell and both... | |
 | 1992 - 1398 lapas
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands between a willing buyer and a milling seller, neither being under any compulsion to buy or sell and both having reasonable... | |
 | United States. Internal Revenue Service - 1968 - 938 lapas
...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...willing buyer and a willing seller, neither being under aiiv compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
 | United States. Internal Revenue Service - 1954 - 726 lapas
...Regulations 105 and section 86.19 of Gift Tax Regulations 108 define fair market value, in effect, as the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not... | |
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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. 
