### Question
What is the definition of work of art?


### Answer
The definition of **work of art** is as follows in *26 U.S.C. § 2055*:

> any tangible personal property with respect to which there is a copyright under Federal law

#### Citation:
  - *26 U.S.C. § 2055*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

