The reassessment lists that property's fair-market value at the start of this year as $7.8 million.

Part of our service is to determine the fair-market value of the business.

These transactions were done at fair-market value based on independent appraisals.

Nor would he have to pay a Federal or state gift tax if he sold the stock for its fair-market value.

In general, you must receive fair-market value for whatever you spend it on.

It must pay the fair-market value of the property set by the court.

They get a deduction for the full fair-market value of the asset.

Dumping is selling goods at below fair-market value to drive out competitors.

The laws against dumping - selling below fair-market value - are broadly similar in both countries.

Mrs. Dole said the $50,000-per-room price they paid was fair-market value because "the market is what other people pay."