 | United States. Tax Court - 1986 - 1142 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
 | United States. Tax Court - 1975 - 1214 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
 | 1968 - 348 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
 | 1949 - 774 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
 | 1961 - 764 pages
...may be available, such as specific purchases or sales by you or others made in reasonable volume and in good faith, or compensation paid for cancellation of contracts for purchase commitments. INTERMINGLED GOODS of the same type of merchandise taken in inventory, which were purchased or produced... | |
 | United States. Tax Court - 1998 - 396 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. * * * The Supreme Court of the United States has held that the term "current bid price" used in section 1.471-4(a),... | |
 | 1971 - 372 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
 | 1973 - 392 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
 | 1967 - 340 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or...cancellation of contracts for purchase commitments. Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
 | 1959 - 1338 pages
...the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory ing Administration, Housing and Home Finance Agency...Housing and Home Finance Agency IV Federal National Where the taxpayer in the regular course of business has offered for sale such merchandise at prices... | |
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Where no open market exists or where quotations are nominal, due to stagnant market conditions, the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or sales... 
