This is a brief excerpt from the document you requested from IFAR’s Art Law & Cultural Property Database.
Statute
U.S.C., Internal Revenue Code, § 170, Charitable, etc., contributions and gifts
Citation
I.R.C. § 170 (2007)
or
26 U.S.C. § 170 (2007)
Summary
See full text below.
Click here to subscribe to IFAR's Art Law & Cultural Property Database to access this and other documents about U.S. and international legislation and case law concerning the acquisition, authenticity, export, ownership, and copyright of art objects.