qualified appraisal
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “qualified appraisal” means, with respect to any property, an appraisal of such property which is treated for purposes of this paragraph as a qualified appraisal under regulations or other guidance prescribed by the Secretary.
Source
- 2005–200626 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section
The term “qualified appraisal” has the meaning given such term by section 170(f)(11)(E)(i).
Source
- 2006–present26 U.S.C. § 6664Internal Revenue Code · Definitions and special rules · in this part
The term “qualified appraisal” means any appraisal meeting the requirements of the regulations prescribed under section 170(a)(1).
Source
- 1994–200626 U.S.C. § 6664Internal Revenue Code · Definitions and special rules · in this part
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).
Source
- 2006–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section