 | 1994 - 696 lapas
...gross estate under sections 2031 through 2044 is its fair market value at the time of the decedent's death, except that if the executor elects the alternate...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... | |
 | 1968 - 322 lapas
...gross estate under sections 2031 through 2044 is its fair market value at the time of the decedent's death, except that if the executor elects the alternate...the property would change hands between a willing buyer and a wiUing seller, neither being under any compulsion to buy or to sell and both having reasonable... | |
 | 1959 - 1126 lapas
...gross estate under sections 2031 through 2044 is its fair market value at the time of the decedent's death, except that if the executor elects the alternate...the date, and with the adjustments, prescribed in tl section. The fair market value is t price at which the property WOT change hands between a willing... | |
 | 1970 - 750 lapas
...the 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...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... | |
 | 1993 - 656 lapas
...170(e)(1) and paragraph (a) of § 1.170A-4, or section 170(e)(3) and paragraph (c) of § 1.170A-4A. (2) The fair market value is the price at which the property...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
...the 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...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... | |
 | 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...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... | |
 | 1993 - 892 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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. (d) Methods for talcing... | |
 | 1999 - 894 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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. (d) Methods for taking... | |
 | 1998 - 824 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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. (d) Methods for taking... | |
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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. 
