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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. "
The Code of Federal Regulations of the United States of America - Page 51
1975
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The Code of Federal Regulations of the United States of America ..., Book 2

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...
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The Code of Federal Regulations of the United States of America Having ...

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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 35

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 460 pages
...market value of the property at the time of the contribution reduced as provided in section 170 (e) (1) and paragraph (a) of § 1.170A-4. (2) The fair...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1981 - 488 pages
...market value of the property at the time of the contribution reduced as provided in section 170(e)(1) and paragraph (a) of § 1.170A-4. (2) The fair market...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1995 - 752 pages
...170(e)(l) and paragraph (a) of §1.170A-4, or section 170(e)(3) and paragraph (c) of § 1.170 A4A. (2) The fair market value is the price at which the...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...
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The Code of Federal Regulations of the United States of America

2006 - 836 pages
...section 170(e)(l) and paragraph (a) of §1.170A-4, or section 170(eX3) and paragraph (c) of §1.170A4A. (2) The fair market value is the price at which the...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...the deduction is 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...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 pages
...the deduction is 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...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 pages
...the deduction is 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...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...
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