Understanding the Different Levels of Value: It’s Worth What Where and When?
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)].
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