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)

B

Boats, Cars, Boats, and Aircraft

Bonds, Stocks and Bonds

Books, Books.

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.

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

L

Life insurance, Certain Life Insurance and Annuity Contracts

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.

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

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

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