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


### Answer
The term **qualified appraiser** is defined in *26 U.S.C. § 170* as the following:

> 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**

