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Valuing 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 artikel
Even 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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