When you win merchandise or products rather than cash, reporting the fair market value of the items can force you to sell them to pay your tax.

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As an aside, if the S corporation or partnership has multiple trades or businesses, the regulations further provide that the goodwill must be allocated to each trade or business based on the relative fair market value of the property (other than cash) in each trade or business.

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Fund managers figure AsiaOne is selling for 65% or so above fair market value because it is backed by the huge, cash-rich, newspaper monopoly, the SPH Group.

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