 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 sell and both having reasonable knowledge of relevant facts.  Reports of the Tax Court of the United States - Էջ 114United States. Tax Court - 1968Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1946 - 906 էջ
...value. It said "The value of property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell." This meaning of value is used for all sorts of legal purposes, such as -direct property taxes, excise... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 էջ
...decedent's death. The fair market value is 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. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 էջ
...decedent's death. The fair market value is 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. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 էջ
...decedent's death. The fair market value is 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. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 էջ
...decedent's death. The fair market value is 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. When property is sold within a reasonable period after decedent's death, and it is shown that the selling... | |
 | 1939 - 1030 էջ
...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 would...buyer and a willing seller, neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | 1940 - 1806 էջ
...value thereof at the date therein prescribed or such value adjusted as therein set forth. The fair Ե- ӵ- - compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | United States. Board of Tax Appeals - 1941 - 1356 էջ
...that the fair market value of property is 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, the petitioner argues that both parties to the 1922 exchange had full knowledge of the value of the... | |
 | United States. Internal Revenue Service - 1941 - 664 էջ
...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 would...buyer and a willing seller, neither being under any compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | 1971 - 1474 էջ
...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 would...both having reasonable knowledge of relevant facts. If the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
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