photographer
(3) Definitions For purposes of this subsection— (A) Writer The term “writer” means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a literary manuscript, musical composition (including any accompanying words), or dance score. (B) Photographer The term “photographer” means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a photograph or photographic negative or transparency. (C) Artist (i) In general The term “artist” means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a picture, painting, sculpture, statue, etching, drawing, cartoon, graphic design, or original print edition. (ii) Criteria In determining whether any expense is paid or incurred in the trade or business of being an artist, the following criteria shall be taken into account: (I) The originality and uniqueness of the item created (or to be created). (II) The predominance of aesthetic value over utilitarian value of the item created (or to be created). (D) Treatment of certain corporations (i) In general If— (I) substantially all of the stock of a corporation is owned by a qualified employee-owner and members of his family (as defined in section 267(c)(4) ), and (II) the principal activity of such corporation is performance of personal services directly related to the activities of the qualified employee-owner and such services are substantially performed by the qualified employee-owner, this subsection shall apply to any expense of such corporation which directly relates to the activities of such employee-owner in the same manner as if such expense were incurred by such employee-owner. (ii) Qualified employee-owner For purposes of this subparagraph, the term “qualified employee-owner” means any individual who is an employee-owner of the corporation (as defined in section 269A(b)(2)) and who is a writer, photographer, or artist.