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wed
Joined: 15 Jul 2013
Posts: 5
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 Posted: Mon Jul 15, 2013 1:25 pm Post subject: Fair market |
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Nor is the fair market value of an item of property to be determined by the sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account the location of the item wherever appropriate." Regulation §20.2031-1.
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Jodilynnhjy1
Joined: 16 Jul 2013
Posts: 10
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| Posted: Tue Jul 16, 2013 9:25 am Post subject: |
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Fair market value is a standard typically used for real estate valuation, certain tax issues, and employee stock ownership plans. Fair value in a legal context is a standard typically used for business interest valuation for estate tax and business litigation. Fair value in a financial reporting context is appropriate for the preparation of financial statements. The terms fair market value and fair value are typically used in business-owner buy-sell agreements without proper consideration of the confusion these terms can cause.
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