 | 1971 - 1474 pages
...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...received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution (and in... | |
 | 1998 - 672 pages
...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...received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution (and in... | |
 | 1967 - 676 pages
...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...received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution (and in... | |
 | 1970 - 750 pages
...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...received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution (and in... | |
 | 1985 - 556 pages
...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...of his business, the fair market value is the price ยง 1.170A-1 which the taxpayer would have received if he had sold the contributed property in the usual... | |
 | 1976 - 460 pages
...being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. lf the contribution is made in property of a type which...received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution (and in... | |
 | 1959 - 1584 pages
...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...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... | |
 | 1998 - 908 pages
...the price at which property would change hands be-tween a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. FOI A means the Freedom of Information Act, as amended (5 USC 552). Funding standard account means... | |
 | 1998 - 824 pages
...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. (d) Methods for taking into account the fair market value of certain agreements. [Reserved] (e) Effective... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...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...received If he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution (and in... | |
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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. 
