| 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.
A
- Aircraft, Cars, Boats, and Aircraft
- Annuities, Annuities, Interests for
Life or Terms of
Years, Remainders, and
Reversions
- Annuity contracts, Certain Life Insurance
and Annuity Contracts
- Antiques, Paintings, Antiques,
and Other Objects of Art
- Appraisal summary, Appraisal Summary
- Appraisals, Appraisals
-
- Appraisal summary, Appraisal Summary
- Cost of, Cost of appraisals.
- IRS review of, Internal Revenue Service
Review of Appraisals
- Penalties, overstated value, Penalties.
- Qualified appraisal, Qualified Appraisal
- Qualified appraiser, Qualified appraiser.
- Art objects, Paintings, Antiques,
and Other Objects of Art
-
- Valued at $20,000 or more, Art valued at $20,000 or more.
- Valued at $50,000 or more, Art valued at $50,000 or more.
- Assistance (see More information)
C
- Cars, Cars, Boats, and Aircraft
- Coins, Coin collections.
- Collections, Collections
-
- Books, Books.
- Coins, Coin collections.
- Stamps, Stamp collections.
- 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.
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
R
- Real estate, Real Estate
- Remainder interests, Annuities, Interests for
Life or Terms of
Years, Remainders, and
Reversions
- Replacement cost, Replacement Cost
- Reversion interests, Annuities, Interests for
Life or Terms of
Years, Remainders, and
Reversions
V
- Valuation of property, Valuation of Various
Kinds of Property
-
- Annuities, Annuities, Interests for
Life or Terms of
Years, Remainders, and
Reversions
- Cars, boats, and aircraft, Cars, Boats, and Aircraft
- Collections, Collections
- Household goods, Household Goods
- Interest in a business, Interest in a Business
- Inventory, Inventory
- Jewelry and gems, Jewelry and Gems
- Life insurance and annuity contracts, Certain Life Insurance
and Annuity Contracts
- Paintings, antiques, art objects, Paintings, Antiques,
and Other Objects of Art
- Partial interest in property, Partial Interest
in Property Not in Trust
- Real estate, Real Estate
- Remainder interests, Annuities, Interests for
Life or Terms of
Years, Remainders, and
Reversions
- Reversion interests, Annuities, Interests for
Life or Terms of
Years, Remainders, and
Reversions
- Stocks and bonds, Stocks and Bonds
- Terms of years, Annuities, Interests for
Life or Terms of
Years, Remainders, and
Reversions
- Used clothing, Used Clothing
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