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Dramatic Events Unfold in the Art World

A brief overview of recent developments.
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Some dramatic events took place in the art world in 2018. There was a stunning auction, grueling tax modifications, seized stolen antiquities, an acceptance rate of only 39 percent of valuations offered to the Internal Revenue Service Art Advisory Panel (the Panel) (museum directors, curators, art scholars and dealers who help the IRS value artwork gifts), implementation of the Holocaust Expropriated Art Recovery (HEAR) Act and a denial to artists of royalties on the resale of their works.

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