Photographic Requirements for Art, Antiques,
Decorative Arts & Other Cultural Properties
Reviewed by Art Appraisal Services and
The Commissioner’s Art Advisory
Read the PDF: http://www.irs.gov/pub/irs-utl/art_appraisal_services_photographic_requirements.pdf
Preferred Object Identification Format for Art, Antiques,
Decorative Arts & Other Cultural Properties Valued Over $20,000
Read the PDF: http://www.irs.gov/pub/irs-utl/appraisal_item_format.pdf