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Epstein File EFTA01060076: Museum (DS9)

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This document contains a legal opinion from the New York Department of Taxation and Finance regarding the tax treatment of art loans. The opinion addresses whether lending art for display at a museum in New York constitutes a taxable 'use' that would trigger tax obligations.

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The New York Department of Taxation and Finance has opined that lending art for display at a 1 2 **museum** in New York is 'use' that would trigger the tax

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