Buffett avoids long-term capital gains taxes on shares of stock he donates to charity, and he also gets the full charitable tax deduction at the fair market price.
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The bonds initially were issued at a price that represented about 60% of the fair market value of the airliners being leased, meaning an investor buying the bonds at 70 cents on the dollar is getting the underlying collateral for about 40% of its original market value.
It is important to note these markets received more than their fair share of price depreciation after the market peaked in 2006.
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The only way that a fair price is achieved for any economic goods is the operation of the open market.
That same agreement also gives Mr. Scott and his related family interests the right to put their shares to the Corporation at fair market value to be determined by independent appraisal if the sellers do not agree with the price offered by the Corporation, and payable in Berkshire shares.
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He also defended the Office of Fair trading which found no evidence of price fixing when it carried out its own investigation into the petrol market last year.
Most options were plain vanilla, with an exercise price equal to fair market value on the date of grant, ten-year terms and a three- to four-year vesting period.
If you want, says the statute, you can pretend you sold a preexisting position last Jan. 1 at its fair market value and immediately bought it back at the same price.
Stock options with an exercise price of fair market value or higher on the grant date qualified as cap-exempt performance-based compensation, while service-vested restricted stock did not.
Two, if "fair value" is the price to be received in an "orderly market, " then what happens when the market is panicked and disordered?
Dumping is an aggressive trade practice involving an exporter selling goods abroad either below the price in its home country, below the cost of producing them or below what investigating authorities believe is a fair market price.
In December, the pressure group Farm called on Tesco to use its "market power to ensure dairy farmers receive a fair share of the retail price".
Mr Isaac reckons that many of the measures that were introduced to instil discipline notably fair-value accounting, which forces banks to mark assets to the prevailing market price actually exacerbated the latest crisis.
With all three dealers taking a cut, the buyer needs accurate price information so that those commissions aren't piled on top of fair market value.
They reminded me that their own, mega-expensive, houses were bought at the full market price, and that any development which reduces the value of their property is simply not fair.
Now you could be faced with two demands: potential sellers could realize that they are under pricing their wares and dramatically raise the price, or potential buyers could quickly bid up a toy to something that approaches its fair market value or beyond, creating a bubble.
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