from David Phillips in Manchester University UK re:  US appraisals
legislation

Back in September there were some interesting exchanges about the rules
governing appraisals of donations to museums in the US, when donors will
subsequently receive tax benefit.  It was made clear that the IRS now
insists the museum can do no more than provide names of appraisers to the
donors, and that even then the appraisers must have no known connection with
the museum.

Can anyone tell me when those rules came in?  My impression is that thay did
not yet apply in the mid eighties, to judge from some items in the IFAR
reports and the articles in the Connoisseur in May and August 1987 by Thomas
Hoving and Geraldine Norman, - the Getty Scandals - and - It was bigger than
they know -

Many thanks