IRS Proposed Regulations on Appraisals of Charitable Contributions – The Rules Continue to Evolve
By Bruce H. Barnett, J.D., LL.M. (Taxation) The Book Block Lake Forest, Illinois Introduction Antiquarian booksellers frequently are asked to value books. The requests generally are for a single book or a small group, and in those cases, no more than a verbal estimate of value is expected. From time to time, however, booksellers are . . . read more