41 C.F.R. § 102-42.50 – Types of appraisals. | Midpage
§ 102-42.50
41 C.F.R. § 102-42.50
Types of appraisals.
Effective Dec 18, 2025
Your agency may allow—
(a) Written commercial appraisals conducted by an appraisal firm or trade organization; and
(b) Retail value appraisals where the gift's value can be reliably determined by reviewing current, non-discounted retail catalogs, retail price lists, or retail website valuations.