| United States. Internal Revenue Service - 1977
...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 a particular item of property ineludible in the decedent's... | |
| United States. Internal Revenue Service - 1978 - 630 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. Section 20.2031-5 provides that, with respect to valuation of cash on hand or on deposit,... | |
| United States. Congress. House. Ways and Means - 1970 - 698 lapas
...price at which the property would chance 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 a particular item of property includible in the decedent's... | |
| United States. Congress. House. Committee on Ways and Means - 1970 - 574 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 farts. The fair market value of a particular item of property includible in the decedent's... | |
| United States. Tax Court - 1991 - 712 lapas
...the price at which 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. United States v. Cartwright, 411 US 546, 551 (1973); sec. 20.2031-l(b), Estate Tax Regs. Fair market... | |
| United States. Tax Court - 1970 - 1228 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 relevant Gift Tax Regulations provide a virtually identical definition. Sec. 25.2512-1,... | |
| United States. Tax Court - 1987 - 1584 lapas
...price at which such 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." In determining the value of unlisted stocks, actual arm's-length sales of such stock... | |
| United States. Tax Court - 1990 - 1014 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." Sec. 20.2031-l(b), Estate Tax Regs.; United States v. Cartwright, 411 US 546, 551... | |
| United States. Tax Court - 1974 - 862 lapas
...price at which such 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." In particular, section 25.2512-2(a), Gift Tax Regs., states that the value of stocks... | |
| 1974 - 1016 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. 10 In the instant case, the staff believes that the best method for establishing the... | |
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