| 1939 - 1030 էջ
...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...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
| 1940 - 1806 էջ
...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...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
| United States. Internal Revenue Service - 1941 - 664 էջ
...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...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
| 2002 - 818 էջ
...retroactivity. (b) Valuation of property in general. The value of every item of property ineludible in a decedent's gross estate under sections 2031 through...fair market value of a particular item of property ineludible in the decedent's gross estate is not to be determined by a forced sale price. Nor is the... | |
| 2000 - 816 էջ
...retroactivity. (b) Valuation of property in general. The value of every item of property ineludible in a decedent's gross estate under sections 2031 through...reasonable knowledge of relevant facts. The fair market valne of a particular item of property ineludible in the decedent's gross estate is not to be determined... | |
| 2000 - 808 էջ
...through 2044 is its fair market value at the time of the decedent's death, except that if the eiecutor elects the alternate valuation method under section...fair market value of a particular item of property ineludible in the decedent's gross estate is not to be determined by a forced sale price. Nor is the... | |
| 1949 - 600 էջ
...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...neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in the gross estate is not to be... | |
| 1968 - 322 էջ
...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...fair market value of a particular item of property ineludible in the decedent's gross estate is not to be determined by a forced sale price. Nor is the... | |
| 1993 - 656 էջ
...170(e)(1) and paragraph (a) of § 1.170A-4, or section 170(e)(3) and paragraph (c) of § 1.170A-4A. (2) The fair market value is the price at which the property...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
| 1970 - 750 էջ
...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...buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution... | |
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