qualified appraiser
Defined in 2 places of the United States Code.
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.
Source
- 2006–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section
The term “qualified appraiser” has the meaning given such term by section 170(f)(11)(E)(ii).
Source
- 2006–present26 U.S.C. § 6664Internal Revenue Code · Definitions and special rules · in this part
The term “qualified appraiser” means any appraiser 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