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<h1>When sale consideration is indeterminable, use asset's fair market value on transfer date as full value for capital gains</h1> When consideration from transfer of a capital asset is not ascertainable or cannot be determined, the fair market value of the asset on the date of transfer is deemed to be the full value of consideration for computing income chargeable as capital gains. This provision applies to situations where actual sale consideration is indeterminable, treating FMV as the taxable receipt for capital gains calculation.