Sentences with phrase «at fair market value when»

(Under CRA rules, a change in use translates to a deemed disposition, which, in simple terms, means you theoretically sold the property at fair market value when you decided to change its use.)

Normally for tax purposes when property is transferred from one person to another it is done at fair market value when the transfer is made.

Not exact matches

When shares of Capital Stock are to be issued upon the exercise, grant or vesting of an Incentive Award, Google shall have the authority to withhold a number of such shares having a Fair Market Value at the date of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined by Google in its sole discretion.

at its fair market value, when you donate it?

This is because when you transfer an asset to a third party — or any part thereof — even if money hasn't changed hands, you are generally deemed to have sold it at fair market value.

But in the other extreme case, when you pay the full fair market price for the shares up front, does this mean that with an 83b election there is no tax liability at all (since there is zero difference between the amount paid and the fair market value at time of grant)?

When you wrote that you would sell something only if you had a better opportunity, it sounds different from a traditional value investor (buy at a discount to fair value and sell when it approaches fair value, all assuming you can determine a fair value that the market is not properly recogniziWhen you wrote that you would sell something only if you had a better opportunity, it sounds different from a traditional value investor (buy at a discount to fair value and sell when it approaches fair value, all assuming you can determine a fair value that the market is not properly recogniziwhen it approaches fair value, all assuming you can determine a fair value that the market is not properly recognizing).

Fair value When you immigrated to Canada, any capital property you held was deemed to have been acquired by you at a cost equal to its fair market value at that tFair value When you immigrated to Canada, any capital property you held was deemed to have been acquired by you at a cost equal to its fair market value at that tfair market value at that time.

In years when the estate tax applies, the basis of assets held by the decedent is adjusted to the fair market value of the assets on the date of death, so that heirs can sell assets at that value without reporting a capital gain.

Answer from Walter Melanson, lead analyst at PropertyGuys.com: An underwater mortgage is when your mortgage balance is higher than the fair - market value of the home.

ASC 820 «Fair Value Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&raFair Value Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rValue Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rafair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rvalue as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rafair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rvalue that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.»

I've found that this approach generally means that highly leveraged companies, no matter how «cheap», don't present enough upside potential when I look at market price versus my fair value assessment.

Is it $ 900K minus $ 600K, minus the cost of disposition; or $ 900K minus whatever the deemed fair market value of the property at the time when I moved out in 2013, minus the cost of disposition?

When I donate my computer to my S - corp, the computer is valued at the lesser of its adjusted basis or its fair market value.

When an employee stock option is exercised, the stock option benefit (the difference between the exercise price and the fair market value of the share at the date of exercise) is included in income.

Assuming she is not married (since if married the property can pass to her spouse tax free), when she passes away, she will be a deemed to have disposed of the real estate on the date of her passing at the fair market value («FMV») of the real estate on that day.

But, when Canadian residents die, they are deemed to dispose of all of their capital property at fair market value, unless the property transfers to a spouse or a spousal trust.

A deficiency occurs when the difference between what you owe on your mortgage is more than the fair market value at the time your property is sold.

When market quotations are insufficient or not readily available, the Fund may value securities at fair value or estimate their value as determined in good faith by the Board or their designees, pursuant to procedures approved by the Board.

When stocks are selling at three times fair value, three times fair value is the market price!

When, as is the case here, the property is completely destroyed, damages are set at the fair market value of the property prior to impairment.

Parties Can Enter Into Separation Agreements Which Detail How the Parties Should Address Pets (And Value Them Differently Than at Fair Market Value)-- However, They Must Be Careful When Specifying How This is To Be Done

The appeal court stated that in normal circumstances, the court would calculate a monetary judgment with reference to the mother - in - law's life expectancy when she moved in, and would multiply 29 % of the fair market value of the house at the date of trial by a fraction the denominator of which would be the number of years the children could have expected the mother - in - law to be in the house from the date when she moved in, and the numerator of which would be that number 9.

If Participant's employment with Micro or any Affiliate is terminated for any reason other than death, disability... or retirement... prior to the time when all Shares have become Unrestricted Shares..., Restricted Shares... shall be repurchased by Micro at the lower of (x) the Purchase Price and (y) the Fair Market Value of such Shares on the Repurchase Date.

Marital property is typically valued at its fair market value on the date when a settlement is reached or the case comes to trial.

Howard and Jeanette acted improperly, the Court found, when they agreed to sell the estate's principal asset (the family farm) to their brother Frank for $ 300,000, despite an appraisal which placed the fair market value at $ 450,000.

«When Coinbase's customers» trades were finally executed, it was only after the insiders had driven up the price of BCH, and thus the remaining bitcoin customers only received their BCH at artificially inflated prices that had been manipulated well beyond the fair market value of BCH at that time.»

In a televised interview with Bloomberg today, Gatecoin's marketing chief and head of business development for Asia Pacific Thomas Glucksmann was led onto the subject of bitcoin's «fair value», at a time when prices are nearing $ 10,000 — a remarkable 10x gain since the turn of the year.

Your Realtor should do a careful review of the home's local market to determine fair value of the home and hopefully, the listing Realtor will be skilled at determining home selling prices so your offer can demonstrate that you want the home when your offer favors the list price or above.

Although the assessed value may be an indicator of relative market value (as when comparing the assessed values of similar properties), actual fair - market value may be considerably higher or lower than the assessed value at any given point in time.

Best approach for buyers when market moderates this fall: Focus on buying at Fair Market Value market moderates this fall: Focus on buying at Fair Market Value Market Value price.

You can retire comfortably in 10 years with 10 + free - and - clear rental homes when you approach this business with a sensible plan of buying houses at 10 % below fair market value with 10 % down payment and 10 % + yield on your investment (the author's 10/10/10 plan), and wisely reinvesting cash flow, equity gains, and selling the loser houses to pay off the debt of the winners.