artist
Defined in 1 place of the United States Code.
The term “artist” means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a picture, painting, sculpture, statue, etching, drawing, cartoon, graphic design, or original print edition.
Source
- 1994–present26 U.S.C. § 263AInternal Revenue Code · Capitalization and inclusion in inventory costs of certain expenses · in this section