Mercer’s Musings #1: USPAP and the Internal Revenue Service
Chris Mercer
FEBRUARY 8, 2024
This is a different question than: “Are all appraisers required to comply with USPAP…” Qualified Appraisals and Qualified Appraisers According to § 1.170A-17(a)(1) of the Internal Revenue Code, which defines the term “qualified appraisal” for charitable gifting appraisals as: (a) Qualified appraisal — (1) Definition.
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