Importance of "Qualified Appraisals" by "Qualified Appraisers"

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:25:52.000
dc.date.accessioned 2020-06-29T22:57:12Z
dc.date.available 2020-06-29T22:57:12Z
dc.date.embargo 2017-12-18
dc.date.issued 2013-05-24
dc.description.abstract <p>The rapid run-up in farm and ranch land values in recent years<strong>1 </strong>has focused attention on land appraisal for purposes of developing an investment strategy, evaluating offers to buy or to sell and supporting deductions claimed for charitable gifts of property. Land value increases have also boosted the stakes for valuations of property for federal estate purposes,<strong>2</strong> generation-skipping transfer tax purposes<strong>3 </strong>and for gifts to non-charitable donees.<strong>4 </strong>The importance of accurate and supportable appraisals has never been greater than at present. Wherever tax considerations are involved, “qualified appraisers” and “qualified appraisals” have become matters of significant concern.<strong>5</strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol24/iss11/1/
dc.identifier.articleid 2180
dc.identifier.contextkey 11268545
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol24/iss11/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3660
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol24/iss11/1/AgLawDigest_v24n11_01.pdf|||Fri Jan 14 17:50:59 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Importance of "Qualified Appraisals" by "Qualified Appraisers"
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 819b8cd4-6b09-4a5d-8cf9-eb88b6684b71
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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