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About Tax Map

Publication 561
(Rev 2/2000)
Introduction, Useful Items and Important Changes.

What Is Fair Market Value (FMV)?

Determining Fair Market Value
Problems in Determining Fair Market Value

Valuation of Various Kinds of Property

Household Goods
Used Clothing
Jewelry and Gems
Paintings, Antiques, and Other Objects of Art
Collections
Cars, Boats, and Aircraft
Inventory
Stocks and Bonds
Real Estate
Interest in a Business
Annuities, Interests for Life or Terms of Years, Remainders, and Reversions
Certain Life Insurance and Annuity Contracts
Partial Interest in Property Not in Trust

Appraisals

Deductions of More Than $5,000
Qualified Appraisal
Appraisal Summary
Internal Revenue Service Review of Appraisals

Penalties

How To Get More Information