↑ United States v. Cartwright, 411 U.S. 546, 551 (1973). “The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.”
↑ dí dỏm, Thông báo dịch vụ doanh thu nội bộ 2005-43
