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To be clear, the levels I am describing are those typically used in the United States, where I am based, but I recognize that among our international readership there may be other levels of value specific to different countries. The next level is Fair MarketValue. Source: Treasury Regulations Sections 1.170A-1 (c) (2)].
If your insurance provider has asked you to get your artwork professionally appraised, or you need it evaluated for some other reason, How Do I Get My Art Appraised will help you find a qualified appraiser, fully understand all aspects of the appraisal process, and prepare you for what a professional fine art appraisal is likely to cost.
On this form, you list each of the items you have donated along with some basic information about them, including "fair marketvalue" and "method used to arrive at fair marketvalue." You are very reluctant to believe it could possibly have fallen so much and are tempted to put $5,000 as fair marketvalue.
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