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Publication 561 (2/2000), Determining the Value of Donated Property
Revised: 2/2000
Table of Contents
Publication 561 - Introductory Material
Introduction
Useful Items - You may want to see:
Publication 561 - Main Contents
What Is Fair Market Value (FMV)?
Factors.
Stock.
Options.
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
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