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Publication 5497, Photographic Requirements for Art, Antiques, Decorative Arts & Other Cultural Properties Reviewed by Art Appraisal Services and The Commissioner's Art Advisory Panel - The Office of Art Appraisal Services (AAS) and the Commissioner¡¯s Art Advisory Panel determine the fair market value of thousands of fine and decorative art objects and other cultural properties based on photographic images and appraisals provided by the taxpayer.

Publication 5392, The Art Advisory Panel of the Commissioner of Internal Revenue Annual Summary Report - The IRS Commissioner¡¯s Art Advisory Panel (the Panel) provides advice and makes recommendations to the Art Appraisal Services unit in the Independent Office of Appeals for the Internal Revenue Service. Chartered under the Federal Advisory Committee Act, the Panel assists by providing value recommendations regarding the acceptability of tangible personal property appraisals taxpayers submit to support the fair market value claimed on the wide range of works of art involved in income, estate, and gift tax returns.

Schedule D (Form 990), Supplemental Financial Statements, is used by an organization that files Form 990 to provide the required reporting for donor advised funds, conservation easements, certain art and museum collections, escrow or custodial accounts or arrangements, endowment funds, and supplemental financial information.

Schedule D (Form 990), Supplemental Financial Statements, is used by an organization that files Form 990 to provide the required reporting for donor advised funds, conservation easements, certain art and museum collections, escrow or custodial accounts or arrangements, endowment funds, and supplemental financial information.