qualified appraiser
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 170 — under this section
Except as provided in clause (iii), the term “qualified appraiser” means an individual who—
(I) has earned an appraisal designation from a recognized professional appraiser organization or has otherwise met minimum education and experience requirements set forth in regulations prescribed by the Secretary,
(II) regularly performs appraisals for which the individual receives compensation, and
(III) meets such other requirements as may be prescribed by the Secretary in regulations or other guidance.
26 U.S.C. § 6664 — in this part (2 versions over time)
The term “qualified appraiser” has the meaning given such term by section 170(f)(11)(E)(ii).