 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.  Reports of the United States Tax Court - Page 187by United States. Tax Court - 1975Full view - About this book
 | 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 having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
 | 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 having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
 | 1982 - 1078 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. If the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
 | 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 having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
 | 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... | |
 | 1971 - 744 pages
...which the property would change hands between a willing buyer and a willing seller, neither toeing 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 taxpayer sells in the course of his business,... | |
 | 1990 - 1084 pages
...The amount at which 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 the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property... | |
 | 1999 - 692 pages
...The amount at which 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 the relevant facts. Fair market value is the price in cash, or its equivalent, for which the property... | |
 | 1984 - 1414 pages
...the property would change I between a willing buyer and a ig seller, neither being under any ulalon 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 having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
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