Current Market Value Definition
The amount any resource is worth on the current market.
For real estate, this is the amount for which the property is reasonably expected to sell, not the Full Cash value listed on the tax statement. (See Property CMV)
For vehicles, this is the wholesale value without adjustments listed in the Kelley Blue Book(g).
For cryptocurrency(g), this is the fair market value of the virtual currency, measured in U.S. dollars, as of the date that the virtual currency was received. (See,and use the value indicated at 5:00 p.m. on the date the virtual currency was received)