Table of Contents

• Publication 561 - Introductory Material
  • Introduction
    • Tax questions.
    • Ordering forms and publications.
  • Useful Items - You may want to see:
• Publication 561 - Main Contents
  • What Is Fair Market Value (FMV)?
    • Factors.
    • Stock.
    • Options.
    • Determining Fair Market Value
    • Problems in Determining Fair Market Value
  • Valuation of Various Kinds of Property
    • Household Goods
    • Used Clothing
    • Jewelry and Gems
    • Paintings, Antiques, and Other Objects of Art
    • Collections
    • Cars, Boats, and Aircraft
    • Inventory
    • Patents
    • Stocks and Bonds
    • Real Estate
    • Interest in a Business
    • Annuities, Interests for Life or Terms of Years, Remainders, and Reversions
    • Certain Life Insurance and Annuity Contracts
    • Partial Interest in Property Not in Trust
  • Appraisals
    • Deductions of More Than $5,000
    • Deductions of More Than $500,000
    • Qualified Appraisal
    • Form 8283
    • Internal Revenue Service Review of Appraisals
  • Penalties
  • How To Get Tax Help
• Publication 561 - Additional Material
• Index