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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure informs taxpayers how to request from the Internal Revenue Service a Statement of Value that can be used to substantiate the value of art for income, estate, or gift tax purposes. A taxpayer that complies with the provisions of this revenue procedure may rely on the Statement of Value in completing the taxpayer’s federal income tax, estate tax, or gift tax return that reports the transfer of art.

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▸Contents — Internal Revenue Bulletin 1996-3
Internal Revenue Bulletin 1996-3

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