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CFR

102-42.50—What types of appraisals may my agency consider?

Your agency may allow—
(a) Written commercial appraisals conducted by an appraisal firm or trade organization; and
(b) Retail value appraisals where the value of the gift may be ascertained by reviewing current and reliable non-discounted retail catalogs, retail price lists, or retail Web site valuations.

Code of Federal Regulations

[74 FR 2396, Jan. 15, 2009]
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