The Taxation of Art – Dealer Investor or Collector
Ralph E Lerner
DECEMBER 9, 2014
Lerner’s “The Taxation of Art – Dealer Investor or Collector” Summary: In this article, Ralph E. Excerpt: Maintaining a collection in good condition is expensive; the expenses may include framing, reframing, lighting, air conditioning and humidity controls, cleaning and other maintenance, security devices, publications, and insurance.
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