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" 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 - Page 347
by United States. Internal Revenue Service - 1981
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Cases Decided in the United States Court of Claims, Volume 103

United States. Court of Claims - 1946
...value. It said "The value of 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 sell." This meaning of value is used for all sorts of legal purposes, such as -direct property taxes, excise...
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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 - 256 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...
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Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

United States. Congress. House. Committee on Ways and Means - 1933 - 328 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...
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Double Taxation

United States. Congress. House. Committee on Ways and Means - 1933 - 328 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...
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The Code of Federal Regulations of the United States of America Having ...

1939
...thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in...
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The Code of Federal Regulations of the United States of America Having ...

1939
...thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value V V compulsion to buy or to sell. The fair market value of a particular kind of property includible in...
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Reports of the U.S. Board of Tax Appeals, Volume 43

United States. Board of Tax Appeals - 1941
...that the fair market value of property 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, the petitioner argues that both parties to the 1922 exchange had full knowledge of the value of the...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 35

United States. Internal Revenue Service - 1941
...thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in...
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The Code of Federal Regulations of the United States of America

1992
...satisfy paragraph (b)(5). and it is appropriately limited by the corridor described in paragraph (bX6). (c) Fair market value of assets— (1) General rules....the property would change hands between a willing buyer and a milling seller, neither being under any compulsion to buy or sell and both having reasonable...
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The Code of Federal Regulations of the United States of America

1997
...to satisfy paragraph (b)(5), and It is appropriately limited by the corridor described In paragraph (c) Fair market value of assets — (1) General rules....for purposes of this section is the price at which Ш property would change hands be t werf a willing buyer and a willing sel» neither being under any...
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