 | United States. Congress. House. Committee on Ways and Means - 1976 - 732 lapas
...price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and...having reasonable knowledge of all relevant facts. It may not be determined by a forced sale price, nor by the sale price of the item in a market other... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 184 lapas
...price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. One of the most important factors used in determining the fair market value of land... | |
 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...price at which the property would change hands between a willing buyer and a willincr seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. One of the most important factors used in determining fair market value is the highest... | |
 | United States. Small Business Administration. Office of Advocacy - 1977 - 220 lapas
..."price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts". One of the most important factors used in determining fair market value is the highest... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1980 - 208 lapas
...purchaser, whether an individual or a corporation, would pay for the interest to a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts...." The regulations also state that special attention should be given to the good will... | |
 | United States. General Accounting Office - 1981 - 108 lapas
...price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both...having reasonable knowledge of all relevant facts. Under this valution method, the actual use being made of the property at the time of the decedent's... | |
 | 1981 - 28 lapas
...price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The fair market value of property will depend upon the use to which it is, or may be,... | |
 | 1983 - 894 lapas
...instrument is the price at which it would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both...having reasonable knowledge of all relevant facts. (ii) The fair market value of an instrument may be determined by using present value and standard bond... | |
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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 to sell and both having reasonable knowledge of relevant facts. 
