Appraisals – There Must Be A Method To Your Madness in Virginia

Sloppiness of an appraisal doesn’t matter.  Reliability of an appraisal doesn’t matter.  Even proper application of facts underlying an appraisal doesn’t matter.  What makes an appraisal “qualified,” says the Tax Court, is whether it provides sufficient information to enable the Internal Revenue Service to evaluate an appraiser’s methodology. Giving, bequeathing and otherwise charitably donating cash …

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