Gift tax valuation in the USA determines the fair market value of transferred assets for tax purposes. The IRS requires accurate assessments based on comparable sales, appraisals, or market trends. Certain exemptions and exclusions apply, including the annual exclusion limit. Valuation methods vary by asset type, such as real estate, stocks, or business interests. Proper documentation is essential to avoid disputes or penalties. Professional appraisals may be required for complex assets. The valuation date typically aligns with the transfer date. Understanding gift tax valuation ensures compliance with federal regulations and helps in estate planning and tax liability management.