CFR > Title 36 > Chapter II > Part 212 > Subpart C – Over-Snow Vehicle Use
Current as of: 2024 | Check for updates
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| § 212.80 | Purpose, scope, and definitions |
| § 212.81 | Over-snow vehicle use |
Terms Used In CFR > Title 36 > Chapter II > Part 212 > Subpart C - Over-Snow Vehicle Use
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1