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https://www.invaluable.com/blog/jewelry-appraisal/
Mar 27, 2020 · It is a common misconception that a jewelry appraisal for insurance purposes reveals the item’s fair market value, or the price at which an object would change hands between a willing buyer and a willing seller. If you choose at some stage to sell at auction or otherwise, this appraisal in addition to a grading report will help any specialist or jewelry dealer formulate the resale market value, as outlined …
https://www.jewelrynotes.com/pricing-selling-jewelry/
This type of appraisal is used when donating jewelry of significant value to a qualifying United States tax-exempt organization, such as a university or museum, and Fair Market Value is used in the appraisal. Damage or Loss of Value Appraisal
https://www.irs.gov/publications/p561
Fair market value (FMV) is the price that property would sell for on the open market. ... and gems are of such a specialized nature that it is almost always necessary to get an appraisal by a specialized jewelry appraiser. The appraisal should describe, among other things, the style of the jewelry, the cut and setting of the gem, and whether it ...
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