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Woops! Do not supply monetary evaluations for tax purposes. The IRS considers
the map library to be an interested party and requires that any evaluation be
from an outside source, e.g. a local second hand book dealer, antiques dealer,
etc. Also there is a particular form for gifts that the IRS requires, and both
the donor and donee (?) sign on the bottom line...fyi, Alice H. Oh yes, it is
Form 8283. It may be that this is for expensive gifts only, I haven't looked
at the form lately, and then again, I don't know how many NGS maps you were
given!