### Question
How does the law define qualified work of art?


### Answer
Under *26 U.S.C. § 2503*, **qualified work of art** is defined as:

> any archaeological, historic, or creative tangible personal property

#### Citation:
  - *26 U.S.C. § 2503*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 12-GIFT TAX > Subchapter A-Determination of Tax Liability**

