How to read the money
Income and expense are whole-filing amounts associated with this lobbyist, not personal compensation or an allocated share.
No topic inference: each bill number appears in source LDA issue text assigned to this lobbyist.
Real Estate Valuation Fairness and Improvement Act of 2021
Client: AMERICAN SOCIETY OF APPRAISERS · Firm: AMERICAN SOCIETY OF APPRAISERS
Issues related to fair housing and appraisal, as reflected in the text of HR 2553 and the proposed FAIR Act.
Real Estate Valuation Fairness and Improvement Act of 2021
Client: AMERICAN SOCIETY OF APPRAISERS · Firm: AMERICAN SOCIETY OF APPRAISERS
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Specific issues are shown only where the LDA source assigned them to this lobbyist. Targets apply to the associated filing.
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2024 · second_quarter · Q2
Legislation relating to the consideration of energy efficient retrofits in developing an appraisal report.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2024 · first_quarter · Q1
Source: Senate LDA
Real Estate Valuation Fairness and Improvement Act of 2021
Client: AMERICAN SOCIETY OF APPRAISERS · Firm: AMERICAN SOCIETY OF APPRAISERS
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Real Estate Valuation Fairness and Improvement Act of 2021
Client: AMERICAN SOCIETY OF APPRAISERS · Firm: AMERICAN SOCIETY OF APPRAISERS
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Real Estate Valuation Fairness and Improvement Act of 2021
Client: AMERICAN SOCIETY OF APPRAISERS · Firm: AMERICAN SOCIETY OF APPRAISERS
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Economic Growth, Regulatory Relief, and Consumer Protection Act
Client: AMERICAN SOCIETY OF APPRAISERS · Firm: AMERICAN SOCIETY OF APPRAISERS
Application for waiver from appraiser usage requirements when performing a Title XI-covered lending transaction under FIRREA. Exemption from some Title XI appraisal requirements in rural areas, as proposed in Section 103 of S.2155.
Overseas Voting Education and Reform, Safeguarding Every American's Vote Act
Client: AMERICAN SOCIETY OF APPRAISERS · Firm: AMERICAN SOCIETY OF APPRAISERS
HR 4173 Title 14 Appraisal Provisions
Legislation relating to the consideration of energy efficient retrofits in developing an appraisal report.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2023 · fourth_quarter · Q4
Consideration of various approaches to reconsiderations of value for mortgage lending.
Filing targets: Federal Housing Finance Agency (FHFA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2023 · third_quarter · Q3
Consideration of various approaches to reconsiderations of value for mortgage lending.
Filing targets: Federal Housing Finance Agency (FHFA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2023 · second_quarter · Q2
Consideration of various approaches to reconsiderations of value for mortgage lending.
Filing targets: Federal Housing Finance Agency (FHFA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2023 · first_quarter · Q1
Use of appraisal waivers in connection with GSE activities.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2022 · fourth_quarter · Q4
Addressing the proposed valuation of energy efficient upgrades to houses in connection with mortgage lending transactions.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2022 · third_quarter · Q3
Addressing the proposed valuation of energy efficient upgrades to houses in connection with mortgage lending transactions.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2022 · second_quarter · Q2
Addressing the proposed valuation of energy efficient upgrades to houses in connection with mortgage lending transactions.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2022 · first_quarter · Q1
Issues related to fair housing and appraisal, as reflected in the text of HR 2553 and the proposed FAIR Act.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2021 · fourth_quarter · Q4
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2021 · third_quarter · Q3
Issus related to the appraisal of energy efficient features of single-family homes.
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2021 · second_quarter · Q2
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Issus related to the appraisal of energy efficient features of single-family homes.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2021 · first_quarter · Q1
Issues related to fair housing and appraisal, as reflected in the text of HR 2553.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2020 · fourth_quarter · Q4
Support of changes to conservation easement noncash charitable contribution rules.
Fair housing considerations when performing appraisals in minority communities; encouraging entry of minorities into the appraisal profession.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2020 · third_quarter · Q3
Fair housing considerations when performing appraisals in minority communities; encouraging entry of minorities into the appraisal profession.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2020 · second_quarter · Q2
Consideration of online centralized licensing portals; FHA appraiser licensing requirements.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2020 · first_quarter · Q1
Discussion of alternatives to interior inspection appraisals in connection with mortgage finance transactions during Covid-19 pandemic.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2019 · fourth_quarter · Q4
Proposed legislation changing FHA appraisal requirements to allow licensed appraisers to complete FHA work. Proposed legislation affecting fee disclosures, trainee registry listing, and AMC registry fees. Final agency rules related to residential appraisal threshold.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2019 · third_quarter · Q3
Proposed legislation changing FHA appraisal requirements to allow licensed appraisers to complete FHA work. Proposed legislation affecting fee disclosures, trainee registry listing, and AMC registry fees.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2019 · second_quarter · Q2
Proposed legislation changing FHA appraisal requirements to allow licensed appraisers to complete FHA work. Proposed legislation affecting fee disclosures, trainee registry listing, and AMC registry fees.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2019 · first_quarter · Q1
Proposed legislation changing FHA appraisal requirements to allow licensed appraisers to complete FHA work.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2018 · fourth_quarter · Q4
Proposed regulatory activity relating to the residential appraisal threshold.
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2018 · third_quarter · Q3
Proposed legislative language affecting the appraiser regulatory regime.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2018 · second_quarter · Q2
Issues surrounding rural appraisals in Senate Bill 2155.
Filing targets: SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2018 · first_quarter · Q1
Proposed appraiser waiver for TriStar Bank
Filing targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Housing & Urban Development, Dept of (HUD), Natl Credit Union Administration (NCUA), Office of the Comptroller of the Currency (OCC)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2017 · fourth_quarter · Q4
Application for waiver from appraiser usage requirements when performing a Title XI-covered lending transaction under FIRREA. Exemption from some Title XI appraisal requirements in rural areas, as proposed in Section 103 of S.2155.
Filing targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Office of the Comptroller of the Currency (OCC), SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2017 · third_quarter · Q3
Requiring separate disclosure of the fees paid to appraisers from those paid to AMCs on mortgage lending forms.
Filing targets: Consumer Financial Protection Bureau (CFPB)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2017 · second_quarter · Q2
Requiring the separate disclosure of appraisal fees from fees paid to appraisal management companies.
Filing targets: Consumer Financial Protection Bureau (CFPB)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2017 · first_quarter · Q1
Review of existing appraiser regulatory system.
Filing targets: HOUSE OF REPRESENTATIVES
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2016 · fourth_quarter · Q4
Proposed IRS Section 2704 regulations, affecting the valuation of family controlled businesses.
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2016 · third_quarter · Q3
Proposed changes to regulations under IRC Section 2704 affecting valuation of intrafamily estate and gift transfers of interests in family controlled businesses.
Definition of "federally related transaction" under Title XI of FIRREA and exemptions under the Interagency Appraisal and Evaluation Guidelines.
Filing targets: Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Small Business Administration (SBA), Veterans Affairs, Dept of (VA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2016 · second_quarter · Q2
Proposed redefinition of "federally related transaction" under Title XI of FIRREA and its potential impacts.
Proposed redefinition of "federally related transaction" under Title XI of FIRREA and its potential impacts.
Proposed redefinition of "federally related transaction" under Title XI of FIRREA and its potential impacts.
Filing targets: Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2016 · first_quarter · Q1
Applicability of Title XI of FIRREA to specific types of real estate mortgage transactions.
Filing targets: Housing & Urban Development, Dept of (HUD)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2015 · fourth_quarter · Q4
Consideration of increase in appraisal threshold as part of EGRPRA process
Filing targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Office of the Comptroller of the Currency (OCC)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2015 · third_quarter · Q3
Department of Labor "Appraiser as fiduciary" proposed rule
Filing targets: Labor, Dept of (DOL)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2015 · second_quarter · Q2
Impact of proposed regulations affecting ivory trade on appraisers and the broader ivory market.
Discussing impact of proposed rule affecting ivory trade on appraisers and broader ivory market.
Filing targets: Office of Management & Budget (OMB), Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2015 · first_quarter · Q1
Discussing impact of proposed rule affecting ivory trade on appraisers and broader ivory market.
Impact of proposed regulations affecting ivory trade on appraisers and the broader ivory market.
Filing targets: Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2014 · fourth_quarter · Q4
SBA Going Concern Valuation requirements
Filing targets: Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2014 · third_quarter · Q3
SBA Going Concern Valuation requirements
Small Business Administration Going Concern Valuation requirements
Filing targets: Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2014 · second_quarter · Q2
Small Business Administration going concern valuation requirements.
Small Business Administration going concern valuation requirements.
Filing targets: Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2014 · first_quarter · Q1
Fish and Wildlife Service propsoed rules affecting domestic antique ivory trade
Department of Labor "appraiser-as-fiduciary" proposed rule Small Business Administration going concern valuation requirements
Filing targets: Interior, Dept of (DOI), Labor, Dept of (DOL), Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2013 · fourth_quarter · Q4
Office of Personnel Management/Department of State designation limitations on job postings
Department of Labor "appraiser-as-fiduciary" proposed rule
Filing targets: Labor, Dept of (DOL), Office of Personnel Management (OPM), SENATE, State, Dept of (DOS)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2013 · third_quarter · Q3
Department of Labor "appraiser as fiduciary" proposed rule CFPB implementation of Dodd-Frank Title XIV SBA going concern valuation requirements
Filing targets: Labor, Dept of (DOL), Small Business Administration (SBA), Treasury, Dept of
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2013 · second_quarter · Q2
Tax reform legislation; specific focus on noncash charitable contributions and valuation discounts
DOL "Appraiser as fiduciary" proposed rule
Agency hiring practices for appraiser positions
Filing targets: HOUSE OF REPRESENTATIVES, Office of Personnel Management (OPM), SENATE, State, Dept of (DOS)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2013 · first_quarter · Q1
DOL "appraiser-as-fiduciary" proposed regulations.
Potential changes to IRC; specifically dealing with noncash charitable contributions and valuation discounts.
Filing targets: HOUSE OF REPRESENTATIVES, Treasury, Dept of
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2012 · fourth_quarter · Q4
DOL "Appraiser-as-fiduciary" rulemaking proceeding SBA going concern valuation SOPs Dodd-Frank Act Title XIV implementation
Filing targets: SENATE, Small Business Administration (SBA), Treasury, Dept of
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2012 · third_quarter · Q3
DOL "appraiser-as-fiduciary" proposed rule withdrawal SBA going concern valuation provisions as contained in SOP 50(10)(5)(c) CFPB proposed revisions to the Good Faith Estimate and mortgage settlement statement under TILA/RESPA Possible changes to the Appraisal Subcommittee under Title XI of FIRREA
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2012 · second_quarter · Q2
Small Business Administration 50(10)(5)(c) SOP going concern valuation requirements Department of Labor's proposed "appraiser-as-fiduciary" rulemaking Oversight of real estate appraisal profesion by the Appraisal Subcommittee Ongoing implementation of Title XIV of Dodd-Frank
CFPB "Know Before You Owe" Mortgage Disclosure Form proposd rulemaking
Filing targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2012 · first_quarter · Q1
Employee Benefit Securities Administration "appraiser-as-fiduciary" rulemaking process Small Business Administration 50 10 5(C) Standard Operating Procedure revisions regarding going concern valuation
Consumer Financial Protection Bureau "Know Before You Owe" mortgage disclosure form project
Retention of noncash charitable contribution deduction Support of Artist-Museum Partnership Legislation
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Small Business Administration (SBA)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2011 · fourth_quarter · Q4
DOL "Appraiser-as-Fiduciary" proposed rule Ongoing Dodd-Frank Act implementation
Filing targets: Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Labor, Dept of (DOL), SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2011 · third_quarter · Q3
Department of Labor "appraiser-as-fiduciary" rule Dodd-Frank Title XIV appraisal provision implementation
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2011 · second_quarter · Q2
EBSA Proposed Rule Regarding Reclassification of Appraisers as ERISA Fiduciaries Federal Reserve et.al. Proposed Credit Risk Retention Rules IRS Circular 230 Treatment of Appraisers under Professional Standards
Filing targets: Federal Reserve System, Internal Revenue Service (IRS), Labor, Dept of (DOL)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2011 · first_quarter · Q1
Implementation of Dodd-Frank Title XIV appraisal independence regulations Department of Labor ERISA "fiduciary" proposed rulemaking
Filing targets: Federal Reserve System, Labor, Dept of (DOL)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2010 · first_quarter · RA
Internal Revenue Code based regulations regarding appraiser valuation misstatements. Department of Labor "appraiser-as-fiduciary" regulations. IRC 2704 estate and gift consideration of valuation discounts.
Internal Revenue Code based regulations regarding appraiser valuation misstatements. Department of Labor "appraiser-as-fiduciary" regulations. IRC 2704 estate and gift consideration of valuation discounts.
Internal Revenue Code based regulations regarding appraiser valuation misstatements. Department of Labor "appraiser-as-fiduciary" regulations. IRC 2704 estate and gift consideration of valuation discounts.
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2010 · fourth_quarter · Q4
Appraisal independence interim final regulations Asset-backed securities offering reviews Studies of appraisal methodologies Appraisers as fiduciaries in ERISA transactions
Filing targets: Federal Reserve System, Government Accountability Office (GAO), Labor, Dept of (DOL), Securities & Exchange Commission (SEC)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2010 · third_quarter · Q3
Appraisal independence rulemaking under Title XIV of Dodd-Frank bill
Asset-backed securities rulemaking pertaining to asset-level data collection and disclosure
Registered tax return preparer regulations (PTIN) Circular 230 regulations 6695A valuation misstatement penalty regulations
Filing targets: Federal Reserve System, Internal Revenue Service (IRS), Securities & Exchange Commission (SEC)
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2010 · second_quarter · Q2
IRS Art Advisory Panel requirements Pension Protection Act Section 6695A implementation Circular 230 applicability to appraisers PTIN requirements for appraisers
HR 4173 Title 14 Appraisal Provisions
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2010 · first_quarter · Q1
6695A implementation Art Advisory Panel documentation requirements
Consumer Financial Protection Agency legislation Home Affordable Foreclosure Alternatives program implementation RESPA FAQ Clarification
Filing targets: Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Treasury, Dept of
AMERICAN SOCIETY OF APPRAISERS via AMERICAN SOCIETY OF APPRAISERS
2010 · first_quarter · RR
Appraiser regulation, government sponsored entity requirements, Internal Revenue Code implementation and enforcement, federal lands appraisal practices
Appraiser regulation, government sponsored entity requirements, Internal Revenue Code implementation and enforcement, federal lands appraisal practices
Appraiser regulation, government sponsored entity requirements, Internal Revenue Code implementation and enforcement, federal lands appraisal practices
Internal Revenue Code based regulations regarding appraiser valuation misstatements. Department of Labor "appraiser-as-fiduciary" regulations. IRC 2704 estate and gift consideration of valuation discounts.
Internal Revenue Code based regulations regarding appraiser valuation misstatements. Department of Labor "appraiser-as-fiduciary" regulations. IRC 2704 estate and gift consideration of valuation discounts.
Internal Revenue Code based regulations regarding appraiser valuation misstatements. Department of Labor "appraiser-as-fiduciary" regulations. IRC 2704 estate and gift consideration of valuation discounts.
Internal Revenue Code based regulations regarding appraiser valuation misstatements. Department of Labor "appraiser-as-fiduciary" regulations. IRC 2704 estate and gift consideration of valuation discounts.