qualified appraisal
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 170 — under this section (2 versions over time)
The term “qualified appraisal” means, with respect to any property, an appraisal of such property which—
(I) is treated for purposes of this paragraph as a qualified appraisal under regulations or other guidance prescribed by the Secretary, and
(II) is conducted by a qualified appraiser in accordance with generally accepted appraisal standards and any regulations or other guidance prescribed under subclause (I).
26 U.S.C. § 6664 — in this part (2 versions over time)
The term “qualified appraisal” has the meaning given such term by section 170(f)(11)(E)(i).