### Question
How is the "qualified appraiser" defined?


### Answer
The term **qualified appraiser** is defined in *26 U.S.C. § 6664* as follows -

> given such term by section 170(f)(11)(E)(ii).

#### Citation:
  - *26 U.S.C. § 6664*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter A-Additions to the Tax and Additional Amounts > PART II-ACCURACY-RELATED AND FRAUD PENALTIES**

