S, Canada and China, OnStar is currently available on more than 45 MY 2012 GM models, as well as available for installation on most other vehicles already on the road with OnStar FMV
The Tax Court has ruled (and the Ninth Circuit agrees) that the FMV
of the distributed property is determined as if it were sold in its entirety, even though the distributee shareholders may ultimately receive property of lesser value.
Another important aspect of this BCT FMV
team oriented course is the continued familiarization of the FMV
analysts on the IWS with its robust capabilities and software suite specifically tailored for FMV
exploitation and other IMINT applications.
This distortion makes the FMV
method more attractive to taxpayers that acquire overseas assets.
has financed its operations only with its own funds, and as stated in its inception law, it automatically capitalizes all its profits.
To help consumers determine whether their current vehicle is compatible with OnStar FMV
, OnStar has launched an online compatibility tool called "Vehicle Selector".
Call options issued to employees or independent contractors in connection with the performance of services do not constitute a second class of stock if the call options are not transferable and do not have a readily ascertainable FMV
at the time the option is issued under Sec.
Capital gain property means any capital asset or property used in the taxpayer's business, the sale of which at its FMV
, at the time of donation, would have resulted in gain that would have been long-term capital gain.
Thus, if the basis of an asset exceeds its FMV
on the date a gift is made and the donee subsequently sells the asset for a gain, he or she uses the donee's basis in determining gain; any appreciation in the asset's value will be taxed to the donee.
However, it can also be reasonably argued that the consideration should not include liabilities in excess of the property's FMV
(at least in the case of recourse liabilities).
must be distinguished from other types of value such as insurable value, investment value, property tax value and liquidation value.
The precision that companies must have when calculating FMV
requires an intricate combination of physician qualifications and benchmarking data.