Publication 526 is the guide on determining the value of donated property.
The 4/2007 guide can be found on the IRS website
irs.gov/pub/irs-pdf/p561.pdf
Publication 526 has advice on how to determine fair market value (FMV).
Different kinds of property valuations such as boats,antiques and annuity contracts.
It also has a good section on how to get tax help which is very useful.
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