 | 1954 - 1390 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... | |
 | 1970 - 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... | |
 | 1969 - 370 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... | |
 | 1966 - 276 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... | |
 | 1960 - 630 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... | |
 | 1972 - 384 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 - 370 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... | |
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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... 
