Skip navigation

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


Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).

If you are interested in unlimited article access for one year, please select Annual Subscription below.

TAGS: Philanthropy
Hide 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.