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<p>[QUOTE=&quot;Bronwen, post: 376745, member: 5833&quot;]I did not try to parse all of this, but think you should look at the <a href="https://www.irs.gov/pub/irs-pdf/i8283.pdf" target="_blank" class="externalLink ProxyLink" data-proxy-href="https://www.irs.gov/pub/irs-pdf/i8283.pdf" rel="nofollow">instructions for IRS Form 8283</a>.&nbsp; The woman at the library probably knows what she is talking about, but can&#039;t hurt to do more checking.&nbsp; Publication 526 for the appropriate year is also worth looking at.&nbsp; This is <a href="https://www.irs.gov/pub/irs-pdf/p526.pdf" target="_blank" class="externalLink ProxyLink" data-proxy-href="https://www.irs.gov/pub/irs-pdf/p526.pdf" rel="nofollow">the 2017 version</a>.&nbsp; For more about determining fair market value, (FMV), <a href="https://www.irs.gov/pub/irs-pdf/p561.pdf" target="_blank" class="externalLink ProxyLink" data-proxy-href="https://www.irs.gov/pub/irs-pdf/p561.pdf" rel="nofollow">Publication 561</a>.&nbsp; These may not be for the year you need, but will get you started.[/QUOTE]</p><p><br /></p>

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