 | Administrative law - 1940 - 1806 pages
...fair market value thereof at the date therein prescribed or such value adjusted as therein set forth. compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | Administrative law - 1939 - 1030 pages
...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...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... | |
 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...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...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... | |
 | Administrative law - 1959 - 1584 pages
...in property other than money, the amount of the deduction is determined by the fair market value of the property at the time of the contribution. The...taxpayer sells in the course of his business, the f ah- market value is the price which the taxpayer would have received if he had sold the contributed... | |
 | Administrative law - 1985 - 556 pages
...170(e)(l) 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...of his business, the fair market value is the price § 1.170A-1 which the taxpayer would have received if he had sold the contributed property in the usual... | |
 | Administrative law - 1976 - 460 pages
...in property other than money, the amount of the deduction is determined by the fair market value of the property at the time of the contribution. The...both having reasonable knowledge of relevant facts. lf the contribution is made in property of a type which the taxpayer sells in the course of his business,... | |
 | Administrative law - 1975 - 424 pages
...of the contribution reduced as provided in section 170(e) (1) and paragraph (a) of § 1.170A-4. (2) The fair market value is the price at which the property...buy or sell and both having reasonable knowledge of relèvent facts. If the contribution is made in property of a type which the taxpayer sells in the... | |
 | Administrative law - 1993 - 892 pages
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands...both having reasonable knowledge of relevant facts. (d) Methods for talcing into account the fair market value of certain agreements. [Reserved] (e) Effective... | |
 | Administrative law - 1998 - 824 pages
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section Is the price at which the property would change hands...both having reasonable knowledge of relevant facts. (d) Methods for taking into account the fair market value of certain agreements. [Reserved] (e) Effective... | |
 | Administrative law - 1999 - 894 pages
...provided in this paragraph (c), the fair market value of a plan's assets for purposes of this section is the price at which the property would change hands...both having reasonable knowledge of relevant facts. (d) Methods for taking into account the fair market value of certain agreements. [Reserved] (e) Effective... | |
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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. 
