The quantity you owe the Internal Profits Services (IRS) is decided by your basis—the amount you paid for the collectible when you purchased it, in addition any auction or broker fees.

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The value of a trading card is dependent upon a mix of the card's situation, the subject's reputation as well as scarcity of the card. In some cases, Primarily with older cards that preceded the arrival of card collecting being a prevalent hobby, they have become collectors' objects of sizeable value.