 | 1940 - 1806 pages
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | 1939 - 1030 pages
...fair market value 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...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... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...fair market value 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...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... | |
 | 1970 - 750 pages
...in property other than money, the amount of the deduction is determined by the fair market value of the property at the time of the contribution. The...taxpayer sells in the course of his business, the fair market value is the price which the taxpayer would have received if he had sold the contributed... | |
 | 1960 - 1764 pages
...in property other than money, the amount of the deduction is determined by the fair market value of the property at the time of the contribution. The...taxpayer sells in the course of his business, the fair market value is the price which the taxpayer would have received if he had sold the contributed... | |
 | 1971 - 1474 pages
...in property other than money, the amount of the deduction is determined by the fair market value of the property at the time of the contribution. The...taxpayer sells in the course of his business, the fair market value is the price which the taxpayer would have received if he had sold the contributed... | |
 | 1964 - 214 pages
...in property other than money, the amount of the deduction is determined by the fair market value of the property at the time of the contribution. The...taxpayer sells in the course of his business, the fair market value is the price which the taxpayer would have received if he had sold the contributed... | |
 | 1982 - 488 pages
...170(e)(1) and paragraph (a) of § 1.170A-4, or section 170(e)(3) and paragraph (c) of § 1.170A-4A. (2) The fair market value is the price at which the property...taxpayer sells in the course of his business, the fair market value is the price which the taxpayer would have received if he had sold the contributed... | |
 | 1976 - 460 pages
...in property other than money, the amount of the deduction is determined by the fair market value of the property at the time of the contribution. The...both having reasonable knowledge of relevant facts. lf the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
 | 2003 - 736 pages
...(2) The fair market value is the price at which the property would change §1.170A-1 hands between a willing buyer and a willing seller, neither being...taxpayer sells in the course of his business, the fair market value is the price which the taxpayer would have received if he had sold the contributed... | |
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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 sell and both having reasonable knowledge of relevant facts. 
