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SECTION 6. QUALIFIED APPRAISAL

Internal Revenue Bulletin 2005-25 · 2026-10-03 edition · updated 2026-10-04 · United States

A qualified appraisal is required for a deduction in excess of $5,000 for a qualified vehicle if the deduction is not limited to gross proceeds from the sale of the vehicle. See § 170(f)(11)(A)(ii)(I). For the definition of qualified appraisal, see § 1.170A–13.

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▸Contents — Internal Revenue Bulletin 2005-25
Internal Revenue Bulletin 2005-25

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