Summary
The Pension Protection Act of 2006 provided new penalties applicable to appraisers under
Internal Revenue Code Section 6695A. According to Section 6695A, appraisers are subject to
penalties if the income tax return based on their appraisal results in a ...
THE SMALL BUSINESS AND WORK OPPORTUNITY ACT INCREASES THE SCOPE OF APPRAISALS SUBJECT TO SECTION 6695A APPRAISER PENALTIES
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