I've been asked to post information on how to get IRS policy on appraisals. It is available from AAM in a publication -- "Gifts of Property" -- which costs $4.50 for AAM members and $5.00 for non-members. AAM Bookstore phone: 202-289-9127 fax: 202-289-6578 Andy Finch [log in to unmask] AAM Government Affairs