"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.'" United States v. Cartwright, 411 US Reports of the Tax Court of the United States - Page 100by United States. Tax Court - 2002Full view - About this book
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 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 to sell. « « » Neither depreciation nor appreciation in value subsequent to the date of decedent T s death... | |
| 1981 - 584 pages
...thereof at the date, and with the adjustments, prescribed in that section. The fair market value Is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is... | |
| 1969
...thereof at the date, and with the adjustments, prescrIbed In that section. The fair market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible In the decedent's gross estate is... | |
| 1998 - 816 pages
...thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular Item of property Ineludible In the decedent's gross estate Is... | |
| 1966 - 118 pages
...thereof at the date, and with the adjustments, prescribed In that section. The fair market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular Item of property includible In the decedent's gross estate Is... | |
| 1991 - 1076 pages
...thereof at the date, and with the adjustments, prescribed In that section. The fair market value Is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is... | |
| 1980 - 542 pages
...thereof at the date, and with the adjustments, prescribed in that section. The falr market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is... | |
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