qualified appraiser

(4) Definitions For purposes of this subsection— (A) Charitable deduction property The term “charitable deduction property” means any property contributed by the taxpayer in a contribution for which a deduction was claimed under section 170. For purposes of paragraph (3), such term shall not include any securities for which (as of the date of the contribution) market quotations are readily available on an established securities market. (B) Qualified appraisal The term “qualified appraisal” has the meaning given such term by section 170(f)(11)(E)(i). (C) Qualified appraiser The term “qualified appraiser” has the meaning given such term by section 170(f)(11)(E)(ii).


26 USC § 6664(c)(4)

Scoping language

For purposes of this subsection
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