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" 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 and both having reasonable knowledge of the relevant facts". United States v. Cartwright, 411 US 546, 551 "
Reports of the Tax Court of the United States - Page 97
by United States. Tax Court - 2002
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 282

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...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...indudable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...buyer and a willing seller, neither being under any compulsion to buy or to sell. « « » Neither depreciation nor appreciation in value subsequent to...
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Reports of the Joint Committee on Internal ..., Volumes 1-2; Volumes 8-11

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...indudable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...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...
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Double Taxation

United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...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...
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Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...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...
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Federal and State Death Taxes: Reports to the Joint Committee on Internal ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...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...
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Double Taxation: Preliminary Report of a Subcommittee of the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means - 1933 - 352 pages
...includable in the gross estate is the fair market Xajllfi thereof at the time of the decedent's death. The fair market value is the Price at which property would change hands between a willing buyer and a wifiing. seller, neither being under any compulsion to buy or sell. When property is sold...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 708 pages
...immediate or foreseeable needs and thus is a candidate for disposal. (20) Fair market value. The amount at which property would change hands between a willing...having reasonable knowledge of the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property would have been sold...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1990 - 1084 pages
...immediate or foreseeable needs and thus is a candidate for disposal. (20) FaIr market value¿ The amount at which property would change hands between a willing...having reasonable knowledge of the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property would have been sold...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 692 pages
...immediate or foreseeable needs and thus is a candidate for disposal. (20) Fair market value. The amount at which property would change hands between a willing...having reasonable knowledge of the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property would have been sold...
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