### Question
How does the law define qualified appraiser?


### Answer
Under *26 U.S.C. § 170*, **qualified appraiser** is defined as:

> an individual who—



(I) has earned an appraisal designation from a recognized professional appraiser organization or has otherwise met minimum education and experience requirements set forth in regulations prescribed by the Secretary,



(II) regularly performs appraisals for which the individual receives compensation, and



(III) meets such other requirements as may be prescribed by the Secretary in regulations or other guidance

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

