Qualified appraisal

Qualified appraisal means an appraisal document that is prepared by a qualified appraiser (as defined inparagraph (b)(1)of this section) in accordance with generally accepted appraisal standards (as defined inparagraph (a)(2)of this section) and otherwise complies with the requirements of this paragraph (a).

Source

26 CFR § 1.170A-17


Scoping language

None
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