 | Jay E. Fishman, Shannon P. Pratt, William J. Morrison - 2007 - 400 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. 13 By this definition, assets are valued under a premise of value in exchange under... | |
 | Shannon P. Pratt - 2006 - 400 lapas
...purchaser whether an individual or 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.3 Fair market value assumes conditions as they actually exist and a hypothetical buyer... | |
 | Steven D. Fisher - 2006 - 394 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." Of course, this definition refers to any property of any type, so here is a more precise... | |
 | David A. Handler, Deborah V. Dunn - 2007 - 1010 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."1 [A] Actual Sales and Comparable Sales When a taxable transfer of an item is made... | |
 | Michael I. Sanders - 2007 - 955 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.97 In many joint ventures and partnerships involving tax-exempt organizations, it may be difficult... | |
 | Catherine W. Wilkinson, Jean M. Baxley - 2007 - 880 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 the relevant facts. .04 Legislation Authorizing User Fees. Section 10511 of the Revenue Act of 1987,... | |
 | David T. Lewis, Andrea C. Chomakos - 2007 - 350 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."1 This determination can be relatively simple, such as for assets traded on a public... | |
 | 2000 - 838 lapas
...the meaning of §1.897-1(1). (ill) Other methods. Intangible assets described In §1.897-l(f)(l)(ii) may be valued pursuant to any other reasonable method...comply with the special notification requirements of §1.897-2(h)(lXiii)(A). (p) Identifying number. The "identifying number" of an individual is the individual's... | |
 | United States. Interstate Commerce Commission - 1951 - 910 lapas
...used by it, the Coast Line states, is "the price at which the security would change hands between a willing buyer and willing seller, neither being under any compulsion to buy or to sell." In further explanation of its position in this respect, the Coast Line points out that in the case... | |
 | 1968 - 330 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. The value of a particular item of property is not the price that a forced sale of the... | |
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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. 
