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For example, a painting that cost the donor $1,000 some years ago may have a fair marketvalue of $10,000 today. If you would like to read the full article, you can click the link below to download a PDF version of Ralph E. For someone in the 35.0 percent tax bracket, such a contribution saves $3,500 in federal income taxes.
For example, a painting that cost the donor $1,000 some years ago may have a fair marketvalue of $10,000 today. If you would like to read the full article, you can click the link below to download a PDF version of Ralph E. For someone in the 35.0 percent tax bracket, such a contribution saves $3,500 in federal income taxes.
As appraisers, we must determine whether blockage applies to a specific subject property, which will necessitate a thorough market analysis. Q: Can I round my determined values when appropriate? For example, can a fair marketvalue of $36,987 be rounded to $37,000? Restrictions could have an impact on FMV.
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