Determining Fair Market Value Part I
International Society of Appraisers
MAY 13, 2025
While donors may be reluctant to share this information, it is required in Part I of Form 8283 and also appears in the IRS Preferred Appraisal Format for items valued over $50,000. Timing : Sales should be as close as possible to the valuation date. This method is used infrequently. This method is used infrequently.
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