 Income Tax Regs. 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 the relevant facts. Sec. 1.170Al(c)(2),...  Reports of the Tax Court of the United States - Page 341by United States. Tax Court - 2002Full view - About this book
 | United States. Interstate Commerce Commission - 1951 - 910 pages
...that the term “fair market value” meant “the price at which the property will change between a willing buyer and a willing seller, neither being under any compulsion to buy or sell,” assuming an adequate supply of the security; (3) that the market conditions affecting the market prices... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 pages
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...decedent's death. The fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | 1974 - 426 pages
...contribution reduced as provided in section 170(e) (1) and paragraph (a) of § 1.170A—4. (2) The fair market value Is the price at which the property...buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made In property of a type which the taxpayer sells in the course... | |
 | 1987 - 678 pages
...170(e)(l) and paragraph (a) of I1.170A-4, or section 170(e)(3) and paragraph (c) of §1.170A4A. (2) The fair market value is the price at which the property...buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course... | |
 | 1982 - 1078 pages
...deduction is determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property...buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course... | |
 | 1980 - 488 pages
...deduction is determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property...buy or sell and both having reasonable knowledge of relevant facts. If the contribution Is made in property of a type which the taxpayer sells in the course... | |
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