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fair market value

   Also found in: Dictionary/thesaurus, Legal, Acronyms, Wikipedia 0.03 sec.
fair market value
The price at which a buyer and a seller willingly consummate a trade.
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Thus protected, the LLC successfully sold the property at fair market value after agreeing to assign the insurance policy to the new owner.
Prevent environmental liabilities from derailing a deal by Berger, Ken / Real Estate Weekly
A taxpayer may deduct the fair market value of an auto if the charity intends to make "significant intervening use of or "material improvement to" the car.
New rules for vehicle donations: IRS tries to curb abuses by Fiore, Nick / Journal of Accountancy
You will need to find the fair market value of the home and the farmland—both their actual value and rental value.
Helpline by Finck, Jonathan / Farm Journal
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