Page 163 - Virtual Currencies

19:25 - 9-Mar-2023
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Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Terms of purchase or sale 2 Replacement cost 3
A J Reversion interests 7
Aircraft 5 D Jewelry and gems 4
Annuities 7 Date of contribution 2 S
Annuity contracts 7 Deductions of more than L Stamps 5
Antiques 4 $5,000 9 Life insurance 7 Statement of Value 11
Appraisals 9 Deductions of more than Stocks 5
Cost of 9 $500,000 9
IRS review of 11 M T
Qualified appraisal 9 F Market conditions, effect on
Appraiser 10 Fair market value 2 value 3 Tax help 11
Art objects 4 Comparable properties, sales
Valued at $20,000 or more 4 of 3 O U
Valued at $50,000 or more 4 Cost 2 Opinions of experts 3 Used clothing 4, 9
Assistance (See Tax help) Date of contribution 2
Determining FMV 2 P V
B Opinions of experts 3 Paintings 4 Valuation of property 4
Boats 5 Problems in determining FMV 3 Partial interest 7 Annuities 7
Replacement cost 3
Bonds 5 Form 8283 11 Past events, effect on value 4 Cars, boats, and aircraft 5
Books 5 Patents 5 Collections 4
Business, interest in 7 Formulas, use in valuing Penalties: Household goods 4
property 2
Future events, effect on value 3 Imposed on appraiser 11 Interest in a business 7
C Imposed on taxpayer 11 Inventory 5
Cars 5 H Publications (See Tax help) Jewelry and gems 4
Life insurance and annuity
Clothing, used 4, 9 Historic building 8 Publicly traded securities 9 contracts 7
Coins 5 Household goods 4, 9 Paintings, antiques, art
Collections 4 Q objects 4
Books 5 I Qualified appraisal 9 Partial interest in property 7
Coins 5 Qualified appraiser 10 Patents 5
Stamps 5 Interest in a business 7 Qualified conservation Real estate 6
Comparable properties, sales Inventory 5 contribution 8 Remainder interests 7
of 3 IRS review of appraisals 11 Reversion interests 7
Conservation contribution 8 Exception 11 R Stocks and bonds 5
Cost 2 Terms of years 7
Rate of increase or decrease 2 Real estate 6 Used clothing 4
Remainder interests 7

Publication 561 (January 2023) Page 15