For Valuation Of Interests In Businesses: Revision history

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30 November 2025

29 November 2025

  • curprev 07:5407:54, 29 November 2025 ShawneeZgn talk contribs 17,910 bytes +17,910 Created page with "<br>Answering the question, "what is fair market value," depends on the circumstances. For most purposes, the fair market value of the 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 to sell, and both having reasonable knowledge of relevant facts. (26 C.F.R. § 25.2512-1 Valuation of property; in general).<br><br><br>Gift Taxation<br><br><br>26 U.S.C. § 2512 provid..."