232. Value of property.

The basic rule for the purpose of deciding the value at any time of property then held1 by a person2 is that its value is the market value3 of the property at that time4.

For the purpose of deciding the value of property obtained by a person as a result of, or in connection with, his criminal conduct5, and for the purposes of determining the value of tainted gifts6, the value of the property at the material time7 and the value at any time of a tainted gift is the greater of8:

  1.  

    (1)     the value9 of the property (at the