IRS Issued Guidance Regarding Appraisal Requirements for Noncash Charitable Contributions : WeConservePA Library

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This is a notice to provide transitional guidance relating to the new definitions of "qualified appraisal" and "qualified appraiser" in § 170(f)(11) of the Internal Revenue Code, and new § 6695A of the Code.

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Year: 2006

Author(s): Susan J. Kassell

Organization/Source: Internal Revenue Service

Topic tags: Appraisals and Federal Tax Law