 | 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... | |
 | 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... | |
 | 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... | |
 | 1959 - 1584 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 f ah- market value is the price which the taxpayer would have received if he had sold the contributed... | |
 | 1985 - 556 pages
...170(e)(l) 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...of his business, the fair market value is the price § 1.170A-1 which the taxpayer would have received if he had sold the contributed property in the usual... | |
 | 1993 - 892 pages
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands...both having reasonable knowledge of relevant facts. (d) Methods for talcing into account the fair market value of certain agreements. [Reserved] (e) Effective... | |
 | 1999 - 894 pages
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands...both having reasonable knowledge of relevant facts. (d) Methods for taking into account the fair market value of certain agreements. [Reserved] (e) Effective... | |
 | 1987 - 1222 pages
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands...buy or sell and both having reasonable knowledge of re* vant facts. (d) Methods for taking into occov. the fair market value of certain Off* ments. [Reserved]... | |
 | 1990 - 744 pages
...is the fair market value thereof at the date, and with the adjustments, prescribed in that section. 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 and both having reasonable knowledge of relevant facts. The fair market... | |
 | 1998 - 800 pages
...is the fair market value thereof at the date, and with the adjustments, prescribed in that section. 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 and both having reasonable knowledge of relevant facts. The fair market... | |
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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. 
