Section 102-42.50 - What types of appraisals may my agency consider?Your agency may allow-
(a) Written commercial appraisals conducted by an appraisal firm or trade organization; and(b) Retail value appraisals where the value of the gift may be ascertained by reviewing current and reliable non-discounted retail catalogs, retail price lists, or retail Web site valuations.74 FR 2396, Jan. 15, 2009