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The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the materials which constitute the work of art.
Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 986 - last updated January 01, 2019 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-986/
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