TITLE

Appraising personal property and fine arts

AUTHOR(S)

Linsner, Kenneth Jay

PUB. DATE

August 1994

SOURCE

CPA Journal;Aug94, Vol. 64 Issue 8, p64

SOURCE TYPE

Academic Journal

DOC. TYPE

Article

ABSTRACT

Reports on the appraisal of personal property and fine arts, as stipulated by the Internal Revenue Service (IRS). Factors requiring the appraisal of personal property and fine arts; Revenue procedures that provide guidelines for the valuation of tangible personal property; Choosing a qualified appraiser; IRS' review of submitted appraisals of property; Blockage discount and buyer's premium in appraising.

ACCESSION #

9410052338

Tags: PERSONAL property -- Government policy;  ART & state;  UNITED States. Internal Revenue Service;  VALUATION

 

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