000			01579nab a2200265 c 4500
999			_c137637 _d137637
003			ES-MaIEF
005			20221212160307.0
007			ta
008			180323t2018 us |||||r|||| 00| 0 spa d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_962955 _aDiehl, Kevin A.
245		0	_aHow to value a painting properly for estate tax purposes _bEstate of Kollsman v. Commissioner _c Kevin A. Diehl
260			_c2018
500			_aDisponible en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aEstate tax situations can involve difficult valuation issues, especially if the property in question lacks a readily ascertainable value. In particular, paintings that are not auctioned can be among the most challenging items to value. Many factors influence painting valuation, including the depiction’s popularity; condition, dimensions, and provenance (literature citation); and degree of direct artist participation. In addition, cleaning risks, bowing, and attribution disputes can result in discounts to what would otherwise be the fair market value. A recent case, Estate of Kollsman v. Commissioner, provides valuation guidance.
650		4	_925284 _aARTE
650		4	_948672 _aVALORACIONES FISCALES
650		4	_947460 _aIMPUESTOS
650		4	_947570 _aJURISPRUDENCIA
773	0		_9155359 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g n. 2, Winter 2018, p. 61-65
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3502-07-Painting.pdf
942			_2udc _cART