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. Internal Revenue Cumulative Bulletin - Page 53by United States. Internal Revenue Service - 1977Full view - About this book
| 1940 - 1806 pages
...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... | |
| 1939 - 1030 pages
...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... | |
| United States. Internal Revenue Service - 1941 - 664 pages
...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... | |
| 1994 - 676 pages
...determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the... | |
| 1960 - 1764 pages
...determined by the fair market value of the property at the time of the contribution. The fair market value Is the price at which the property would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the... | |
| 1970 - 750 pages
...determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the... | |
| 1971 - 1474 pages
...determined by the fair market value of the property at the time of the contribution. The fair market value is the price at which the property would change hands...under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the... | |
| 1960 - 1580 pages
...value thereof at the date, and with the adjustments, prescribed in that section. 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 and both having reasonable knowledge of relevant facts. The fair market... | |
| 2000 - 808 pages
...value thereof at the date, and with the adjustments, prescribed In that section. 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 and both having reasonable knowledge of relevant facts. The fair market... | |
| 1994 - 696 pages
...value thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands...willing buyer and a willing seller, neither being tinder any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The... | |
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