work of art
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “work of art” means any tangible personal property with respect to which there is a copyright under Federal law.
Source
- 2013–201826 U.S.C. § 2055Internal Revenue Code · Transfers for public, charitable, and religious uses · under this title
Work of art defined.—For purposes of this paragraph, the term "work of art" means any tangible personal property with respect to which there is a copyright under Federal law.
Source
- 1994–present26 U.S.C. § 2055Internal Revenue Code · Transfers for public, charitable, and religious uses · under this title