 | 1982 - 640 lapas
...date of death are few or of a sporadic nature, such sales alone may not indicate fair market value. In certain exceptional cases, the size of the block...market, the price at which the block could be sold &s such outside the usual market, as through an underwriter, may be a more accurate indication of value... | |
 | 2000 - 816 lapas
...date of death are few or of a sporadic nature, such sales alone may not indicate fair market value. In certain exceptional cases, the size of the block...reasonable time without depressing the market, the §20.2031-2 price at which the block could be sold as such outside the usual market, as through an... | |
 | 1959 - 1126 lapas
...valued. If the donor <an show that the block of stock to be "alued, with reference to each separate lift, is so large in relation to the actual sales on the...could be sold as such outside the usual market, as irough an underwriter, may be a more Accurate indication of value than mariet quotations. Complete... | |
 | 1976 - 478 lapas
...valued. If the donor can show that the block of stock to be valued, with reference to each separate gift, Is so large In relation to the actual sales on the...market, the price at which the block could be sold as auth outside the usual market, as through an underwriter, may be a more accurate Indication of value... | |
 | 1993 - 734 lapas
...sales on the existing market that it could not be liquidated in a reasonable time without depress ing the market, the price at which the block could be...as through an underwriter, may be a more accurate indica tion of value than market quotations. Complete data in support of any allowance claimed due... | |
 | United States. Tax Court - 1973 - 1204 lapas
...If the donor can show that the block of stock to be valued, with reference to eacli separate gift, is so large in relation to the actual sales on the...sold as such outside the usual market, as through nn underwriter, may be a more accurate indication of value than market quotations. • * * [Sec. 25.2512-2(e),... | |
 | 1995 - 722 lapas
...size of the block of stock to be valued in relation to the number of shares changing hands in aales may be relevant in determining whether selling prices...market, the price at which the block could be sold ae such outside the usual market, as through an underwriter, may be a more accurate indication of value... | |
 | 2000 - 466 lapas
...constitute a block of securities so large in relation to the volume of actual sales on the existin? market that it could not be liquidated in a reasonable time without depressing the market. (2) The securities are securities in a closely held corporation and sales are few or of a sporadic... | |
 | Jody Blazek - 2004 - 896 lapas
...more of the following reasons: • The block of securities is so large in relation to the volume of actual sales on the existing market that it could...in a reasonable time without depressing the market. • Sales of the securities are few or sporadic in nature, and the shares are in a closely held corporation.... | |
 | Bruce R. Hopkins, Jody Blazek - 2004 - 650 lapas
...more of the following reasons: • The block of securities is so large in relation to the volume of actual sales on the existing market that it could...in a reasonable time without depressing the market. • Sales of the securities are few or sporadic in nature, and the shares are in a closely held corporation.... | |
| |
If the executor can show that the block of stock to be valued is so large in relation to the actual sales on the existing market that it could not be liquidated in a reasonable time without depressing the market... 
