id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
crln-23026	Payne, John R.	A closer eye on appraisals	1985	5	.pdf	application/pdf	3628	137	61	Essentially this provides a second o p p ortunity for th e IRS to verify the accuracy of th e original a p ­ praisal. For if a gift to a lib rary valued at $5,000 is sold or tra d e d by th e lib rary w ithin tw o years for less th a n th a t am ount, th e IRS m ay feel it has re a ­ son to question th e accuracy of the initial appraisal.	cache/crln-23026.pdf	txt/crln-23026.txt