 However, a sale, exchange, or other transfer of property made in the ordinary course of business (a transaction which is bona fide, at arm's length, and free from any donative intent), will be considered as made for an adequate and full consideration...  The Market Approach to Valuing Businesses - 284. lappuseautors: Shannon P. Pratt - 2006 - 432 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | 1988 - 728 lapas
...the donor exceeds the value in money or money's worth of the consideration given therefor. However, a sale, exchange, or other transfer of property made...as made for an adequate and full consideration in money or money's worth. A consideration not reducible to a value in money or money's worth, as love... | |
 | 1977 - 532 lapas
...the consideration given therefor. However, a sale, exchange, or other transfer of property made ia the ordinary course of business (a transaction which...as made for an adequate and full consideration in money or money's worth. A consideration not reducible to a value in money or money's worth, as love... | |
 | 1960 - 1580 lapas
...the donor exceeds the value in money or money's worth of the consideration given therefor. However, a sale, exchange, or other transfer of property made...of business (a transaction which is bona fide, at urn's length, and free from any donative intent) . will be considered as made for an Adequate and f... | |
 | 1976 - 478 lapas
...the value In money or money's worth of the consideration given therefor. However, a sale, cxchange, or other transfer of property made In the ordinary course of business (a transaction which is lions Me, at arm's length, and free from any donathe Intent) , will be considered as made for an adequate... | |
 | 1997 - 842 lapas
...the donor exceeds the value In money or money's worth of the consideration given therefor. However, a sale, exchange, or other transfer of property made in the ordinary cours« of business (a transaction which is bona fide, at arm's length, and free from any donative... | |
 | 1961 - 422 lapas
...the ordinary course of business (that is, a transaction which is bona fide and made at arm's length) will be considered as made for an adequate and full consideration in money or money's worth. A relinquishing or promised relinquishment of dower, curtesy, or of a statutory... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...property, it presents no remaining problems of difficulty. The Treasury Regulations 8 recognize as tax free "a sale, exchange, or other transfer of property made...arm's length, and free from any donative intent)." This transaction is not "in the ordinary course of business" in any conventional sense. Few transactions... | |
 | United States. Internal Revenue Service - 1968 - 1034 lapas
...consideration in money or money's worth. The phrase "ordinary course of business" refers to a transaction that is bona fide, at arm's length and free from any donative intent. Section 25.2512-8 of the Gift Tax Regulations. The facts in the present case justify the conclusion... | |
 | United States. Internal Revenue Service - 1955 - 1158 lapas
...the ordinary course of business (that is, a transaction which is bona fide and made at arm's length) will be considered as made for an adequate and full consideration In money or money's worth. A relinquishing or promised relinquishment of dower, curtesy, or of a statutory... | |
 | 1961 - 246 lapas
...the donor exceeds the value in money or money's worth of the consideration given therefor. However, a sale, exchange, or other transfer of property made...business (a transaction which is bona fide, at arm's lenpth, and free from any donative intent) , will be considered as made for an adequate and full consideration... | |
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