Fair market value rule for unquoted shares deemed as full consideration for capital gains computation under tax law. Where consideration for transfer of a share other than a quoted share is less than the fair market value determined in the prescribed manner, that prescribed fair market value shall be deemed to be the full value of consideration for the purposes of computing capital gains under section 48; 'quoted share' means a share quoted on a recognised stock exchange with regular quotations based on current transactions in the ordinary course of business.