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ArtikelValuing Art for Tax Purposes Beauty may be in the eye of the beholder, but art valuation requires reason and objectivity.  
Oleh: Breus, Alan
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 210 no. 1 (Jul. 2010), page 30-34.
Topik: Statement of Value; Common Valuation Issues
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.29
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelEven people who don’t collect art probably own a painting or sculpture or two. At some point, one of two things is likely to happen: One, the artwork will be given away, perhaps as a noncash charitable contribution for which the owner will claim an itemized deduction, or as a taxable gift. Or, two, it will wind up as part of the owner’s estate, the value of which may be subject to estate tax.
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