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Fair Market Value is used in all appraisal reports for United States government federal functions such as non-cash charitable contributions for income tax deductions and estatetax. Liquidation Value is often used in bankruptcy contexts. The next level is Fair Market Value.
Estate Planning and Inheritance When artwork is part of an estate, appraisals help with fair distribution among heirs and can be required for estatetax filings. An outdated or missing appraisal could leave you underinsured in the event of an unexpected situation.
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