 | 1971 - 612 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 the relevant facts. The net value is determined on the basis of all relevant factors including —... | |
 | 1959 - 1114 lapas
...household and personal effects is the price which a willing buyer would pay to a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. A room by room itemization of household and personal effects Is desirable. All the... | |
 | 1973 - 356 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... | |
 | 1970 - 324 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 a particular item of property includible in the decedent's... | |
 | 1971 - 356 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... | |
 | 1960 - 688 lapas
...price at which the property would change hands between a willing buyer and a willing seller, neither Moreover, the services are excepted without regard to the age of the relevant facts. The fair market value of a particular item of property includible in the decedent's... | |
 | 1969 - 334 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 the relevant facts. The net value is determined on the basis of all relevant factors including —... | |
 | United States. Congress. Senate. Committee on Finance - 1967 - 1524 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. (Estate Tax Regs.) 26 CFR 25.2512-1 : Valuation of property ; in general. The value... | |
| |
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. 
