 | 2001 - 810 lapas
...partnership interest. (2) Fair market value of property. The fair market value of the distributed property is the price at which the property would change hands between a willing buyer and a willing seller at the time of the distribution, neither being under any compulsion to buy... | |
 | 1966 - 1826 lapas
...determined iy the fair market value of the property it the time of the contribution. The fair aarket value is the price at which the property would change hands between a rilling buyer and a willing seller, neither eing under any compulsion to buy or ell and both having... | |
 | 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 between a willing- buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable... | |
 | 1994 - 756 lapas
...for the alternative use of book values in certain limited circumstances. (ii) (.irons value. Gross value is the price at which the property would change hands between an unrelated willing buyer and willing seller, neither being under any compulsion to buy or to sell... | |
 | 1990 - 712 lapas
...1.897-2(b) for the alternative use of book values in certain limited circumstances. (ii) Gross value. Gross value is the price at which the property would change hands between an unrelated willing buyer and willing seller, neither being under any compulsion to buy or to sell... | |
 | 1999 - 708 lapas
...170(e)(l) and paragraph (a) of §1.170A-4, or section 170(e)(3) and paragraph (c) of §1.170A4A. (2) The fair market value is the price at which the property would change Internal Revenue Service, Treasury bands between a willing buyer and a willing seller, neither being... | |
 | 2003 - 736 lapas
...170(e)(l) and paragraph (a) of §1.170A-4, or section 170(e)(3) and paragraph (c) of §1.170A4A. (2) The fair market value is the price at which the property would change §1.170A-1 hands between a willing buyer and a willing seller, neither being under any compulsion to... | |
 | 2000 - 832 lapas
...§1.897-2(b) for the alternative use of book values in certain limited circumstances. (ii) Gross value. Gross value is the price at which the property would change hands between an unrelated willing buyer and willing seller, neither being under any compulsion to buy or to sell... | |
 | 1990 - 744 lapas
...determining the fair market value of property to the extent, and only to the extent, that it affects the price at which the property would change hands between a willing buyer and a willing seller, as provided in a 25.2512-1. 825.2512-8 Transfers for insufficient consideration.... | |
 | United States. Internal Revenue Service - 1968 - 938 lapas
...deduction is determined by the fair market value of the property at the time of tht contribution. 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 aiiv compulsion to buy or sell and both having reasonable... | |
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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. 
