written for estate taxes meets the requirements spelled out in the IRS Publication 561.
Fair Market Value Appraisals
written with a type of value specified in IRS Code, California Code of Civil Procedure, and case law depends on the intended use of the appraisal in the assignment.
This service includes the communication of an informed opinion of the relevant markets where similar properties sell. In addition to other requests, the quality of an object may be ranked by comparison to similar objects.
The instruments comprising my Certified Gemological Laboratory test diamonds and gemstones and assist with the evaluation of quality.