Special rule for taxidermy property

(A) Basis For purposes of this section and notwithstanding section 1012, in the case of a charitable contribution of taxidermy property which is made by the person who prepared, stuffed, or mounted the property or by any person who paid or incurred the cost of such preparation, stuffing, or mounting, only the cost of the preparing, stuffing, or mounting shall be included in the basis of such property.

(B) Taxidermy property For purposes of this section, the term “taxidermy property” means any work of art which— (i) is the reproduction or preservation of an animal, in whole or in part, (ii) is prepared, stuffed, or mounted for purposes of recreating one or more characteristics of such animal, and (iii) contains a part of the body of the dead animal.