Remove 2025 Remove IRS Guidance Remove Valuation
article thumbnail

Determining Fair Market Value Part I

International Society of Appraisers

5/13/2025 12:00:00 AM Determining fair market value (FMV) can be a complex process, as it is highly dependent on the specific facts and circumstances surrounding each appraisal assignment. Timing : Sales should be as close as possible to the valuation date. This method is used infrequently. This method is used infrequently.