### Question
What does qualified work of art mean?


### Answer
**Qualified work of art** has the following meaning in *26 U.S.C. § 2503*:

> 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**

