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What Is fair market value?

To figure how much you may deduct for property that you contribute,
you must first determine its fair market value on the date of the contribution. Fair market value is the price that property would sell for on the open market.
It is the price that would be agreed on between a willing buyer and a willing
seller, with neither being required to act and both having reasonable knowledge
of the relevant facts.

What is replacement value?

The amount it would cost to replace an artwork with the same or similar image,
and of the same or similar substrate, image size, and edition.

Comments:
- One of the most common situations for collectors involves appraisal for
insurance coverage. With valuable antiques, decorative arts, fine art insurance companies require these items to be scheduled separately and to have the amount of coverage supported by an independent appraisal. The type of value that usually is required in this circumstance is replacement value. This means the amount of money that would be required to be paid in the marketplace to replace a property with one of like kind and quality.

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GerardVan Weyenbergh

WARNING: USE OF OUR LETTERHEAD FOR FAKE AUTHENTICATIONS AND APPRAISALS samples - all use of our name or letterhead will be prosecuted and reported immediately to the FBI. G. Van Weyenbergh October 12 - 2007 .No one by the name of Johann Von or Van Weyenbergh , neither a website Von Weyenbergh Fine Arts as been associated to Van Weyenbergh Fine Arts in the present or the past. We reported to the FBI the use of our letterhead with these names since 2007. ( See WARNING above). Any letterhead with Von Weyenbergh Fine Arts, or signed by an individual named Johann Van or Von Weyenbergh should be reported to the FBI or contact us immediately. All our letters have a specific seal with our name. Any letter without this seal is a forgery

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