 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
 | 1971 - 612 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... | |
 | 1996 - 886 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...intent), will be considered as made for an adequate and fall consideration in money or money's worth. A consideration not reducible to a value in money or... | |
 | United States. Tax Court - 1963 - 1122 lapas
...be considered for estate tax purposes. Section 25.2512-8, Gift Tax Regs., provides, in part, that a "transfer of property made in the ordinary course...as made for an adequate and full consideration in money or money's worth." Petitioner's position is that the property here involved was transferred by... | |
 | United States. Tax Court - 1954 - 1166 lapas
...consideration given therefor. However, a sale, exchange, or other transfer of property made In tbe ordinary course of business (a transaction which is...Intent), will be considered as made for an adequate and fan consideration In money or money's worth. A consideration not reducible to a money value, as love... | |
 | United States. Tax Court - 1969 - 1194 lapas
...that the transfer must be deemed to have been made for full consideration since it was a transaction "in the ordinary course of business (a transaction...at arm's length and free from any donative intent) ." We point out that in this case the transferee wife did not have or assert any unliquidated claims... | |
 | United States. Tax Court - 1955 - 1454 lapas
...the property transferred by the donor exceeds the value of the consideration given therefor. However, a sale, exchange, or other transfer of property made...ordinary course of business (a transaction which Is bona flde, at arm's length, and free from any donative Intent), will be considered as made for an adequate... | |
 | 1969 - 334 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 bona flde, at arm's length, and free from any donative intent) , will be considered as made for an adequate... | |
 | 1968 - 330 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 bona flde, at arm's length, and free from any donative intent) , will be considered as made for an adequate... | |
 | 1960 - 688 lapas
...the donor exceeds the value in money or money's worth of the consideration given therefor. However, A C X P R l>ȧA K8S ; 4 } n[ SP, @pr } r =P$ ); f !ޛJ%3 r. flde, at arm's length, and free from any donative intent) , will be considered as made for an adequate... | |
 | 1960 - 534 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... | |
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