International Society of Appraisers

MARCH 14, 2025

Q: In a damage claim, what's the most common marketplace for determining the fair market value of diamond jewelry? Is it the orderly liquidation market, retail market, retail replacement market? The process for determining fair market value for a damage claim would be the same for any other intended use.

Appraiser/appraisal 52

Appraiser/appraisal Market Value Appraisal Reports Hypothetical Condition 52

Artifactual History Appraisal

SEPTEMBER 17, 2019

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 Market Value. Source: Treasury Regulations Sections 1.170A-1 (c) (2)].

Retail Replacement Value 130

Retail Replacement Value Appraiser/appraisal Market Value Appraisal Reports 130

Fine Art Estates

JANUARY 7, 2022

They proposed to the IRS that this new organization, made up of many the most knowledgeable and respected art dealers around the country, could help to establish consistent standards for evaluating the fair market value of artworks. Please discuss how the values for the different types of appraisals may differ and why?

Appraiser/appraisal 130

Appraiser/appraisal Insurance Antiques and Decorative Arts Market Value 130