Amount involved
Amount involved(1) In general. Except as provided in subparagraph (2) of this paragraph, for purposes of any act of self-dealing, the term amount involved means the greater of the amount of money and the fair market value of the other property given or the amount of money and the fair market value of the other property received.
(1)In general.Except as provided in subparagraph (2) of this paragraph, for purposes of any act of self-dealing, the term amount involved means the greater of the amount of money and the fair market value of the other property given or the amount of money and the fair market value of the other property received.