 | United States. Court of Claims - 1946 - 906 páginas
...value. It said "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. Court of Claims, Audrey Bernhardt - 1963 - 938 páginas
...the use of a formula different from the well-established formula for determining fair market value. Fair market value is the price at which property would change hands between a willing seller and a willing buyer, neither being under any compulsion to buy or sell. Again we agree with... | |
 | United States. Internal Revenue Service - 1924 - 76 páginas
...fair .market value thereof at the date of the gift shall be considered the amount of the gift. The fair market value is the price at which property would...buyer and a willing seller, neither being under any compulsion to buy or to sell. Where the property is sold within a reasonable period after the gift,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...buyer and a willing seller, neither being under any compulsion to buy or to sell. Where §hown that the selling price reflects the fair market value thereof... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...indudable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...buyer and a willing seller, neither being under any compulsion to buy or to sell. « « » Neither depreciation nor appreciation in value subsequent to... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...buyer and a willing seller, neither being under any compulsion to buy or to sell. Where the property is sold within a reasonable period after the decedent's... | |
 | United States. Internal Revenue Service - 1929 - 176 páginas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...buyer and a willing seller, neither being under any compulsion to buy or to sell. Where the property is sold within a reasonable period after the decedent's... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 páginas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...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. Joint Committee on Internal Revenue Taxation - 1932 - 278 páginas
...ineluctable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...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. Joint Committee on Internal Revenue Taxation - 1933 - 348 páginas
...includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would...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... | |
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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. 
