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The fair market value of property is the price at which it would change hands between a willing and informed buyer and seller. The term is used throughout the United States Internal Revenue Code, as well as in bankruptcy laws, in many state laws, and by several regulatory bodies.
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Search interest data over the past 12 months indicates that this topic periodically attracts global attention. Sudden spikes often correlate with major news events, public statements, or geopolitical developments.