Re: Art valuation date

Did I understand you to say that art is not eligible=for the alternative valuation date (6 months after death) and must be valu=d on the date of death? I thought that we had the option to value it=at (a) date of death, (b) 6 months after or (c) at the sale price if sold within 6 months after death.

for the entire year last year - the entire yea= ! there were a total of 400 pieces. for approx 500 million. .=C2 they only meet twiice a year. .