qualified work of art

(2) Definitions For purposes of this section— (A) Qualified work of art The term “qualified work of art” means any archaeological, historic, or creative tangible personal property. (B) Private foundation The term “private foundation” has the meaning given such term by section 509, except that such term shall not include any private operating foundation (as defined in section 4942(j)(3) ).


26 USC § 2503(g)(2)

Scoping language

For purposes of this section
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