Assertion: debt instrument's basis | /r/CapableOf | determine fmv
Facets:
Source sentences:
text: A quotation medium is defined as a system of general circulation that provides a reasonable basis to determine FMV by disseminating either recent price quotations of one or more identified brokers, dealers, or traders, or actual prices of recent sales transactions.
text: When there is only an indicative quote, a taxpayer can use any method that provides a reasonable basis to determine the FMV if the taxpayer determines that the quote (or average quotes) materially misrepresents the FMV, provided the taxpayer can establish that the method chosen more accurately reflects the value of the property.