 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
 | United States. Congress. House. Committee on Banking and Currency - 1963 - 170 lapas
...For purposes of paragraph (1), a sale, exchange, or other transfer of an interest in silver bullion made in the ordinary course of business (a transaction which is bona fide, at arm's length, and free of any donative intent) will be considered as made for full and adequate consideration. The application... | |
 | United States. Internal Revenue Service - 1977 - 632 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. In Minnie E. Deal, 29 TC 730 (1958), the taxpayer transferred in trust a remainder... | |
 | United States. Tax Court - 1984 - 1108 lapas
...make clear that no genuine business transaction comes within the purport of the gift tax by excluding "a sale, exchange, or other transfer of property made...arm's length, and free from any donative intent)." Treas. Reg. 79 (1936 ed.) Art. 8. Thus on finding that a transfer in the circumstances of a particular... | |
 | 1969 - 324 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...ordinary course of business (a transaction which is hona fide, at arm's length, and free from any donative intent) , will be considered as made for an... | |
 | United States. Internal Revenue Service - 1975 - 804 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 course of business * * * will be considered as made for an adequate and full consideration in money or money's worth.... | |
 | United States. Tax Court - 1947 - 1642 lapas
...deemed a Siu, and shall be included in computing the amount of gifts made during the calendar fear. or other transfer of property made in the ordinary course of business (a ttasaction which is bona fide, at arm's length, and free from any donative inteatl.' * • * Thus on... | |
 | 1969 - 372 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... | |
 | United States. Tax Court - 1977 - 1160 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. * * * [Sec. 25.2512-8, Gift Tax Regs.] The Supreme Court in Commissioner u.... | |
 | United States. Tax Court - 1987 - 1584 lapas
...deemed a gift." Sec. 2512(b). However, section 25.2512-8 of the Gift Tax Regulations provides that "a sale, exchange, or other transfer of property made...as made for an adequate and full consideration in money or money's worth." Relying on the regulation, the court held that the price adjustment clause... | |
 | United States. Tax Court - 1984 - 1104 lapas
...make clear that no genuine business transaction comes within the purport of the gift tax by excluding "a sale, exchange, or other transfer of property made...arm's length, and free from any donative intent)." Treas. Reg. 79 (1936 ed.) Art. 8. Thus on finding that a transfer in the circumstances of a particular... | |
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