 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 under any compulsion to sell,...  Standards of Value: Theory and Applications - 264. lappuseautors: Jay E. Fishman, Shannon P. Pratt, William J. Morrison - 2007 - 400 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Internal Revenue Service - 1955 - 1158 lapas
...Those sections define fair market value as the price at which the property would change hands between a willing buyer and a willing seller when the former...and the latter is not under any compulsion to sell. The regulations further provide that all relevant facts and elements of value as of the applicable... | |
 | United States. Internal Revenue Service - 1959 - 1390 lapas
...define fair market value, in effect, as the price at which the property would change hands between s of the stock and the size of the block of stock to be valued, (h) relevant facts. Court decisions frequently state in addition that the hypothetical buyer and seller... | |
 | United States. Congress. House. Select Committee on Aging - 1984 - 310 lapas
...Ruling 50-60 defines fair market value as "the price at which the property would change hands between a willing buyer and a willing seller when the former...sell, both parties having reasonable knowledge of relevant facts. Court decisions frequently state in addition that a hypothetical buyer and seller are... | |
 | United States. Congress. House. Committee on Small Business - 1992 - 220 lapas
...defined as the fair market value at which the investment portfolio securities would change hands between a willing buyer and a willing seller when the former...sell, both parties having reasonable knowledge of relevant facts. However, the very nature of Licensees' investments sometimes makes this determination... | |
 | Douglas E. Goldstein - 1995 - 356 lapas
...Fair market value is generally defined as "the price at which the business would change hands between a willing buyer and a willing seller when the former...sell, both parties having reasonable knowledge of relevant facts." Tasks The valuation analysis includes the following separate tasks: 1. Appraisal of... | |
 | Robert F. Reilly - 1999 - 610 lapas
...analysts. Fair market value may be defined as: The amount at which the property would change hands between a willing buyer and a willing seller when the former is not under compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable... | |
 | Shannon P. Pratt - 2000 - 522 lapas
...plan, fair market value. This process establishes adequate consideration. The DOL Proposed Regulation defines fair market value as the price at which property...and the latter is not under any compulsion to sell, and both parties are able, as well as willing, to trade and are well informed about the asset and the... | |
 | Mark O. Dietrich - 2001 - 666 lapas
...relevant facts." Revenue Ruling 59-60: "The price at which the property would change hands between a willing buyer and a willing seller when the former...sell, both parties having reasonable knowledge of relevant facts. Court decisions frequently state in addition that the hypothetical buyer and seller... | |
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