 | 1939 - 1030 pages
...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 change hands...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 pages
...thereof at the date therein prescribed or such value adjusted as therein set forth. The fair market value V V compulsion to buy or to sell. The fair market value of a particular kind of property includible in... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...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 change hands...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... | |
 | 1970 - 750 pages
...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 change hands...neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of... | |
 | 1960 - 1764 pages
...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 change hands...neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of... | |
 | 1994 - 676 pages
...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 change hands...neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of... | |
 | 1971 - 1474 pages
...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 change hands...neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. If the contribution is made in property of... | |
 | 2000 - 808 pages
...value thereof at the date, and with the adjustments, prescribed In that section. 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... | |
 | 1960 - 1580 pages
...value thereof at the date, and with the adjustments, prescribed in that section. 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... | |
 | 1994 - 696 pages
...value thereof at the date, and with the adjustments, prescribed in that section. The fair market value is the price at which the property would change hands...willing buyer and a willing seller, neither being tinder any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The... | |
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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. 
