| Autor: |
Wierbicki, Diana, Christensen, Courtney Booth, Verano, Sarah, King, Vivienne |
| Zdroj: |
Trusts & Estates; Apr2021, Vol. 160 Issue 4, p48-52, 5p |
| Abstrakt: |
The article presents information on the growth in art rental appraisals in the U.S. in 2020. It discusses the role of U.S. presidential candidate Joe Biden's proposed tax reform on art rental appraisals, structures in which art may be gifted, and issues to be addressed by a rental agreement in a gift and lease-back transaction. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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