Determining Fair Market Value Part I
International Society of Appraisers
MAY 13, 2025
These concepts are also covered in the 2021 Core Course Manual, beginning at the bottom of page 12-2. Table 1, found at the top of page 3 on IRS Publication 561, provides an important and concise visual for determining fair market value. While federal regulations can seem daunting, the current version (Rev.
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