...determined by the fair market value of the property at the time of tht contribution. The fair market value is the price at which the property would change hands...willing buyer and a willing seller, neither being under aiiv compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution...

...Revenue Ruling 55-138, "fair market value" for purposes of the charitable contributions deduction was the price at which the property would change hands...neither being under any compulsion to buy or sell. In connection with the passage of the Revenue Act of 1938, Congress considered a provision in the House...

...date of the decedent's death (or at the alternate valuation date, if elected). 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...

...alternate valuation was selected, 6 months after the decedent's death. The fair market value is defined as 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 all relevant facts. Under this...

...an example of a definition of "fair market value," United States Treasury regulations define it as "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." 26 CFR . assets...

...as for the purpose of determining gain or loss when property is received in a sale or exchange. That is, the price at which the property would change hands...neither being under any compulsion to buy or sell. This amount may be different than the cost to the transferor of constructing or acquiring the property...

...decedent's death (or on the alternate valuation date if the executor so elects). 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. Where actual sales...

...embodied in section 20.2031-l(b) of the estate tax regulations, which states that "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 -6both having reasonable knowledge of relevant facts." This standard...

...embodied in section 20.2031-l(b) of the estate tax regulations, which states that "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." This standard...

...gross estate generally is its fair market value at the time of the gift or death. Fair market value is the price at which the property would change hands between a willing buyer and willing seller, neither being under any compulsion to buy or sell and both having reasonable...