William Keenan wrote a post for the Greenberg Traurig Cultural Assets Blog titled "Determining the IRS's Fair Share: Considering Discounts to Establish the Value of Interests in Artwork for U.S. Transfer Tax Purposes."
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To read the blog post click here, "Determining the IRS’s Fair Share: Considering Discounts to Establish the Value of Interests in Artwork for U.S. Transfer Tax Purposes."