Valuing Art in an Estate
6 Pages Posted: 8 Nov 2007
Abstract
The recent district court case Stone illustrates certain estate tax valuation facts unique to holding artwork.
Keywords: estate tax. valuation, art collection, paintings, fractional interest discount, IRS Art Panel
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Valuing Art in an Estate. Tax Notes, Vol. 117, No. 6, 2007. Available at SSRN: https://ssrn.com/abstract=1028366
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