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Election of Major Art Part Therapy Concentration (40 hours) Bachelor of Arts 20202021 Catalog Name___I. D. Number___Planned Degree Completion Date: Mo.___ Yr.___ Required CoursesHoursDo not write
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What is election of major art?
Election of major art is a process where a taxpayer elects to treat certain works of art as a capital asset.
Who is required to file election of major art?
Taxpayers who own works of art that are considered major art and want to treat them as a capital asset.
How to fill out election of major art?
Taxpayers can fill out election of major art by completing and filing Form 5219 with the IRS.
What is the purpose of election of major art?
The purpose of election of major art is to allow taxpayers to treat works of art as a capital asset for tax purposes.
What information must be reported on election of major art?
Taxpayers must report details about the works of art being elected, including descriptions, acquisition dates, and values.
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