 | United States. Court of Claims - 1946 - 906 páginas
..."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 páginas
...value," which is defined as 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 expressions "fair market value," "clear market value," "full value," "actual value," "cash value,"... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 páginas
...which in turn is defined as 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. Where there is an active market, valuations may be made with considerable ease. In the case of real... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 páginas
...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 páginas
...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. Board of Tax Appeals - 1941 - 1356 páginas
...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... | |
 | 1970 - 750 páginas
...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...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,... | |
 | 2000 - 738 páginas
...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...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,... | |
 | 1971 - 1474 páginas
...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...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,... | |
 | 1998 - 908 páginas
...amended. Fair market value means the price at which property would change hands be-tween a willing buyer and a willing seller, neither being under any compulsion...both having reasonable knowledge of relevant facts. FOI A means the Freedom of Information Act, as amended (5 USC 552). Funding standard account means... | |
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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. 
