 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 to sell and both having reasonable knowledge of relevant facts.  Internal Revenue Cumulative Bulletin - Page 347by United States. Internal Revenue Service - 1981Full view - About this book
 | 1997 - 828 pages
...to satisfy paragraph (b)(5), and It is appropriately limited by the corridor described In paragraph (c) Fair market value of assets — (1) General rules....for purposes of this section is the price at which Ш property would change hands be t werf a willing buyer and a willing sel» neither being under any... | |
 | 1997 - 974 pages
...to satisfy paragraph (b)(5), and It is appropriately limited by the corridor described In paragraph (c) Fair market value of assets — (1) General rules....assets for purposes of this section is the price at property would change hanc a willing buyer and a will neither being under any coir buy or sell and... | |
 | 1960 - 1580 pages
...value thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The fair market... | |
 | 2000 - 808 pages
...value thereof at the date, and with the adjustments, prescribed In that section. The fair market value is the price at which the property would change hands...buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The fair market... | |
 | 1994 - 696 pages
...value thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands...willing buyer and a willing seller, neither being tinder any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The... | |
 | 1981 - 698 pages
...to satisfy paragraph (b)(5), and it is appropriately limited by the corridor described in paragraph (c) Fair market value of assets— (1) General rules....otherwise provided in this paragraph (c), the fair 1986 1986 1987 1987 1988 1988 $150000 $196500 $238000 Contributions „. $65,000 (22 000) $62,000 (24000)... | |
 | United States. Congress. Joint Economic Committee - 1949 - 738 pages
...assets, and this is generally defined as being "the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell." As a consequence, where an interest in a closely held business is retained by an estate almost invariably... | |
 | 2000 - 908 pages
...to satisfy paragraph (b)(5), and it is appropriately limited by the corridor described in paragraph (c) Fair market value of assets — (1) General rules. Except as otherwise provided in tills paragraph (c), the fair market value of a plan's assets for purposes of this section is the price... | |
 | 2001 - 810 pages
...partnership interest. (2) Fair market value of property. The fair market value of the distributed property is the price at which the property would change hands between a willing buyer and a willing seller at the time of the distribution, neither being under any compulsion to buy... | |
 | 1968 - 322 pages
...value thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands between a willing buyer and a wiUing seller, neither being under any compulsion to buy or to sell and both having reasonable... | |
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