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IRS.gov Website
Publication 561
Determining the Value of Donated Property
(Rev 4/2007)
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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
Patents
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
Deductions of More Than $500,000
Qualified Appraisal
Form 8283
Internal Revenue Service Review of Appraisals

Penalty

How To Get Tax Help

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