 | 1970 - 750 pages
...would have received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he customarily sells, unless he sells only at retail in which event it is his retail customers. If... | |
 | 2003 - 736 pages
...taxpayer would have received if he had sold the contributed property in the usual market in which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he customarily sells, but if he sells only at retail the usual market consists of his retail customers.... | |
 | 1994 - 676 pages
...would have received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he customarily sells, unless he sells only at retail in which event it is his retail customers. If... | |
 | 1971 - 1474 pages
...would have received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he •customarily sells, unless he sells only at retail in which event it is his retail customers.... | |
 | 1959 - 1584 pages
...would have received if he had sold the contributed property in the lowest usual market in .which he customarily sells, at the time and place of the contribution...quantity, in the quantity contributed) . The usual mar ket of a manufacturer or other produce: consists of the wholesalers or other dis tributors to or... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...would have received If he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he customarily sells, unless he sells only at retail in which event it is his retail customers. If... | |
 | United States. Tax Court - 1965 - 888 pages
...would have received if he had sold the contributed property In the lowest usual market In which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he customarily sells, unless he sells only at retail in which event It it his retail customers. If... | |
 | United States. Tax Court - 1980 - 1358 pages
...taxpayer would have received if he had sold the contributed property in the usual market in which he customarily sells, at the time and place of the contribution...The usual market of a manufacturer or other producer connate of the wholesalers or other distributors to or through whom he customarily sells, but if he... | |
 | United States. Tax Court - 1983 - 1248 pages
...taxpayer would have received if he had sold the contributed property in the usual market in which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he customarily sells, but if he sells only at retail the usual market consists of his retail customers."... | |
 | United States. Tax Court - 1972 - 988 pages
...would have received if he had sold the contributed property in the lowest usual market in which he customarily sells, at the time and place of the contribution...wholesalers or other distributors to or through whom he customarily sells, unless he sells only at retail in which event it Is his retail customers. If... | |
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... usual market in which he customarily sells, at the time and place of the contribution (and in the case of a contribution of goods in quantity, in the quantity contributed). The usual market of a manufacturer or other producer consists of the wholesalers... 
