Tax Preparation Help  
Pub. 561, Determining the Value of Donated Property 2006 Tax Year

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

B

Boats, Cars, Boats, and Aircraft
Bonds, Stocks and Bonds
Books, Books.
Business, interest in, Interest in a Business

C

Cars, Cars, Boats, and Aircraft
Clothing, used, Used Clothing
Coins, Coin collections.
Collections, Collections
Books, Books.
Coins, Coin collections.
Stamps, Stamp collections.
Comments on publication, Comments and suggestions.
Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales
Conservation contribution, Conservation purposes.
Cost, Cost or Selling Price of the Donated Property
Rate of increase or decrease, Rate of increase or decrease in value.
Terms of purchase or sale, Terms of the purchase or sale.

D

Date of contribution, Date of contribution.
Deductions of more than $5,000, Deductions of More Than $5,000
Deductions of more than $500,000, Deductions of More Than $500,000

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 Tax Help
Future events, effect on value, Future Events

H

Help (see Tax help)
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 (see Tax help)

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
Patents, Patents
Penalty, overstated value, Penalties
Publications (see Tax help)
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
Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help

U

Used clothing, Used Clothing

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