Sales price
Sales price(i) In general. A sales price exists if the price for an executed purchase or sale of the property within the 31-day period described in paragraph (f)(1) of this section is reasonably available within a reasonable period of time after the sale.
(i)In general.A sales price exists if the price for an executed purchase or sale of the property within the 31-day period described inparagraph (f)(1)of this section is reasonably available within a reasonable period of time after the sale.