 ... degree of utilization, etc. The value sought will be the selling price, assuming a transfer between a willing seller and a willing buyer as of that particular day. Due consideration will be given to the factors and the principles involved in the determination...  The Timber Owner and His Federal Income Tax - Page 56by United States. Internal Revenue Service - 1975 - 76 pagesFull view - About this book
 | Henry Montefiore Powell - 1919 - 708 pages
...in the property or in methods of mining or extraction. The value sought should be that established assuming a transfer between a willing seller and a willing buyer as of that particular date. No rule or method of determining the fair market value of mineral property is prescribed, but... | |
 | United States. Internal Revenue Service - 1919 - 168 pages
...in the property or in methods of mining or extraction. The value sought should be that established assuming a transfer between a willing seller and a willing buyer as of that particular date. No rule or method of determining the fair market value of mineral property is prescribed, but... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...in the property or in methods of mining or extraction. The value sought should be that established assuming a transfer between a willing seller and a willing buyer as of that particular date. No rule or method of determining the fair market value of mineral property is prescribed, but... | |
 | 1919 - 500 pages
...methods of exploitation, in degree of utilization, etc. The value sought should be that established, assuming a transfer between a willing seller and a willing buyer as of that particular date. No rule or method of determining the fair market value of timber property is prescribed, but... | |
 | 1920 - 502 pages
...all subsequent changes, such as changes in surrounding circumstances, in methods of exploitation, in degree of utilization, etc. The value sought will...between a willing seller and a willing buyer as of the particuar date. Such factors as the following will be given due consideration: (a) character and... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...methods of exploitation, in degree of utilization, etc. The value sought should be that established assuming a transfer between a willing seller and a willing buyer as of that particular date. No rule or method of determining the fair market value of timber property is prescribed, but... | |
 | George Edwin Holmes - 1920 - 1186 pages
...in the property or in methods of mining or extraction. The value sought should be that established assuming a transfer between a willing seller and a willing buyer as of that particular date. No rule or method of determining the fair market value of mineral property is prescribed, but... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...all subsequent changes, such as changes in surrounding circumstances, in methods of exploitation, in .degree of utilization, etc. The value sought will...between a willing seller and a willing buyer as of the particular date. Such factors as the following will be given due consideration : (a) Character... | |
 | Thomas Sewall Adams - 1921 - 452 pages
...methods of extraction and treatment of the mineral product. The value sought should be that established assuming a transfer between a willing seller and a willing buyer as of that particular date. The Commissioner will lend due weight and consideration to any and all factors and evidence having... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...methods of extraction and treatment of the mineral product. The value sought should be that established assuming a transfer between a willing seller and a willing buyer as of that particular date. The Commissioner will lend due weight mid consideration to any and all factors and evidence having... | |
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