 | James R. Hitchner, Michael J. Mard - 2003 - 256 lapas
...property at the date of the gift shall be considered the amount of the gift. Q The value of the property 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... | |
 | Thomas F. Burrage, Sandra Morgan Little - 2003 - 264 lapas
...to estimate the fair market value of (Company). The term "fair market value" is defined as follows: The price at which the property would change hands between a willing buyer and a willing seller, neither being under a compulsion to buy or sell and both having reasonable... | |
 | L. Rush Hunt, Lara Rae Hunt - 2004 - 242 lapas
...estate tax regulations provide the following classic definition of the term fair market 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... | |
 | Bruce R. Hopkins, Jody Blazek - 2004 - 650 lapas
...fair market value of the property. As a general rule, the fair market value of an item of property 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... | |
 | Jody Blazek - 2004 - 896 lapas
...value (FMV) of the property. The FMV is the price that property would sell for in the open market. It 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... | |
 | Albert C. Todd, III - 2004 - 180 lapas
...return higher than the tax assessor's value. The rules say that fair market value is determined as the price at which the property would change hands between a willing buyer and a willing seller both with full knowledge of all the facts and neither being under pressure... | |
 | C C H, Incorporated - 2004 - 1134 lapas
...method takes into account the fair market value of the plan assets.2 Fair market value is defined as the price at which the property would change hands between a willing buyer and a willing seller.2 2. Average value of assets. This alternative valuation method looks to... | |
 | United States. Congress. Joint Committee on Taxation - 2005 - 450 lapas
...transfer taxes is the fair market value of the property being transferred on the date of transfer.877 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... | |
 | Kaye A. Thomas - 2005 - 290 lapas
...of the stock. There's a classical definition of this term that many tax professionals know by heart: 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... | |
 | Bruce R. Hopkins - 2005 - 816 lapas
...fair market value of the property. As a general rule, the fair market value of an item of property 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... | |
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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. 
