### Question
How is the "qualified work of art" defined?


### Answer
The term **qualified work of art** is defined in *26 U.S.C. § 2503* as follows -

> 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**

