By
Kathleen Stephenson
and Lisa Petkun
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A donor is not necessarily limited to one qualified appraisal, and if more than one is obtained, the donor can select which one will be used to support the deduction. However, if the donor uses more than one appraiser, or if more than one appraiser collaborate on a single appraisal, each must comply with the requirements set forth above, including signing the qualified appraisal and the appraisal summary.
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- Internal Revenue Service
Kathleen Stephenson
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Lisa Petkun
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