Skip navigation
te-0619-Teitell.jpg

Fractional Gifts of Art

Reducing capital gains taxes with charitable remainder trusts.

In last month’s issue, we wrote about the related use test for getting full fair market value (FMV) deductions for appreciated artworks; the no-second chance for complying with the many appraisal and substantiation rules; and the Internal Revenue Service Commissioner’s Art Advisory Panel.1

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on WealthManagement.com.

TAGS: Philanthropy
Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish