Qualified Appraisals and Qualified AppraisersAn Indispensable Source of Information, Insight, and Practical Solutions for Appraisers, Tax Professionals, and Attorneys In order for an appraisal to satisfy the requirements set forth by Congress, the IRS, and the U. S. Department of the Treasury it must be performed by an appraiser qualified to appraise the specific type of property or asset in question. What constitutes a qualified appraisal? Who is a "qualified appraiser"? How do appraisals for
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