2003 Tax Help Archives  
Publication 561 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

D

Date of contribution, Date of contribution.
Deductions of more than $5,000, Deductions of More Than $5,000

F

Fair market value, What Is Fair Market Value (FMV)?
Comparable properties, sales of, Sales of Comparable Properties
Cost, Cost or Selling Price of the Donated Property
Date of contribution, Date of contribution.
Determining FMV, Determining Fair Market Value
Opinions of experts, Opinions of Experts
Problems in determining FMV, Problems in Determining Fair Market Value
Replacement cost, Replacement Cost
Form 8283, Form 8283.
Formulas, use in valuing property, Determining Fair Market Value
Free tax services, How To Get More Information
Future events, effect on value, Future Events

H

Help (see More information)
Household goods, Household Goods

I

Interest in a business, Interest in a Business
Inventory, Inventory
IRS review of appraisals, Internal Revenue Service Review of Appraisals
Exception, Exception.

J

Jewelry and gems, Jewelry and Gems

M

Market conditions, effect on value, Unusual Market Conditions
More information, How To Get More Information

N

Nonpublicly traded stock, Nonpublicly traded stock.

O

Opinions of experts, Opinions of Experts

P

Paintings, Paintings, Antiques, and Other Objects of Art
Partial interest, Partial Interest in Property Not in Trust
Past events, effect on value, Using Past Events to Predict the Future
Penalty, overstated value, Penalties
Publications (see More information)
Publicly traded securities, Publicly traded securities.

Q

Qualified appraisal, Qualified Appraisal
Qualified appraiser, Qualified appraiser.
Qualified conservation contribution, Qualified conservation contribution.

S

Stamps, Stamp collections.
Statement of Value, Exception.
Stocks, Stocks and Bonds

T

Tax help (see More information)
TTY/TDD information, How To Get More Information

U

Used clothing, Used Clothing