 | 1990 - 712 페이지
...the meaning of 1 1.897-1(1). (iii) Other methods. Intangible assets described in 1 1.897-l(f)(l)(ii) may be valued pursuant to any other reasonable method...book value methods may be required to comply with the § 1.897-2 special notification requirements of § 1.897-2(h)(l)(iii)(A). (p) Identifying number. The... | |
 | 1995 - 952 페이지
...section. (7) Fair market value. The fair market value of property means the price at which the property would change hands between an unrelated willing buyer...having reasonable knowledge of all relevant facts. (8) Date of transfer. The date of transfer of a US real property interest is the first date on which... | |
 | 1986 - 1138 페이지
...market value of property means the price at which the property would 26 СП Ch. I (4-1-W Edit, с • change hands between an unrelated willing buyer and...having reasonable knowledge of all relevant facts. (8) Date of transfer. The date of transfer of a US real property interest is the first date on which... | |
 | 1982 - 358 페이지
...instrument is the price at which it would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both...having reasonable knowledge of all relevant facts. (ii) The fair market value of an instrument may be determined by using present value and standard bond... | |
 | 1983 - 340 페이지
...instrument is the price at which it would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both...having reasonable knowledge of all relevant facts. (ii) The fair market value of an instrument may be determined by using present value and standard bond... | |
 | 2001 - 816 페이지
...purchaser, whether an individual or a corporation, would pay for the interest to a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of the relevant facts. The net value is determined on the basis of all relevant factors including —... | |
 | 1988 - 1064 페이지
...the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge or relevant facts. "National Association of Securities Dealers Automated Quotations System" means the... | |
 | 1990 - 1096 페이지
...the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge or relevant facts. "National Association of Securities Dealers Automated Quotations System" means the... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 페이지
...price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts. This is a single standard, and should produce a single result — not the double result... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1168 페이지
...price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts. This is a single standard. and should produce a single result — not the double result... | |
| |
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 to sell and both having reasonable knowledge of relevant facts. 
