Remove Charitable Donations Remove Condition Remove Hypothetical Condition
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Office Hours Information from March 2025

International Society of Appraisers

There are different marketplaces depending on many factors, including: urgency to sell, quantity, condition of the property, and the quality of the items. Publication 561 includes four ways to determine FMV: cost of the donated property; selling price of the donated property; sales of comparable properties; replacement value.