Table of Contents
- Publication 561 - Introductory Material
- Publication 561 - Main Contents
- What Is Fair Market Value (FMV)?
- Valuation of Various Kinds of Property
- Household Goods
- Used Clothing
- Jewelry and Gems
- Paintings, Antiques, and Other Objects of Art
- Collections
- Cars, Boats, and Aircraft
- Inventory
- Patents
- Stocks and Bonds
- Real Estate
- Interest in a Business
- Annuities, Interests for Life or Terms of Years, Remainders, and Reversions
- Certain Life Insurance and Annuity Contracts
- Partial Interest in Property Not in Trust
- Appraisals
- Penalty
- How To Get Tax Help
- Publication 561 - Additional Material
- Index
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