Examlex
Under the alternate valuation date election, each asset in the gross estate is valued at the lesser of the date of death value or six months thereafter.
Market Price
The current price at which an asset or service can be bought or sold in a given market.
Initial Public Offering
The first time a company's shares are offered to the public on a stock exchange, allowing it to raise capital from public investors.
Offering Price
The offering price is the price at which new shares of a company are made available to the public in an initial public offering (IPO) or other issuance.
Market Price
The current market price represents the cost at which a service or asset is presently available for purchase or sale.
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