"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.'" United States v. Cartwright, 411 US Reports of the Tax Court of the United States - Página 100por United States. Tax Court - 2002Visualização integral - Acerca deste livro
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...decedent's 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 to sell. « « » Neither depreciation nor appreciation in value subsequent to the date of decedent T s death... | |
| 1981 - 584 páginas
...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...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is... | |
| 1969
...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...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible In the decedent's gross estate is... | |
| 1998 - 816 páginas
...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...both having reasonable knowledge of relevant facts. The fair market value of a particular Item of property Ineludible In the decedent's gross estate Is... | |
| 1966 - 118 páginas
...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...both having reasonable knowledge of relevant facts. The fair market value of a particular Item of property includible In the decedent's gross estate Is... | |
| 1991 - 1076 páginas
...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...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is... | |
| 1980 - 542 páginas
...thereof at the date, and with the adjustments, prescribed in that section. The falr market value is the price at which the property would change hands...both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is... | |
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