 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 knowledge of relevant facts.  Internal Revenue Cumulative Bulletin - 327. lappuseautors: United States. Internal Revenue Service - 1973Pilnskats - Par šo grāmatu
 | 1959 - 1114 lapas
...that section. 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 knowledge of relevant facts. The fair market value of a particular item... | |
 | United States. Congress. Senate. Committee on Finance - 1967 - 1524 lapas
...property in general. 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 knowledge of relevant facts. (Estate Tax Regs.) 26 CFR 25.2512-1 : Valuation... | |
 | 1968 - 330 lapas
...that section. 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 knowledge of relevant facts. The fair market value of a particular item... | |
 | 1969 - 334 lapas
...that section. 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 knowledge of relevant facts. The fair market value of a particular item... | |
 | 1960 - 688 lapas
...the gift. The value of the property is the price at which such 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 knowledge of relevant facts. The value of a particular kind of property... | |
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