The final price of $106,482,500 included the auction's house's commission.
These prices do not include Christie 's commission of 12 to 20 percent per item.
Works include theatre productions, art festivals, commissions and other live events.
Income from Compensation for services include fees, commissions, fringe benefits, and similar items.
The maximum rate on "personal service" income, which includes wages, tips and commissions, remains at 9.5 percent.
Prices include the auction house's commission, which is 15 percent of the first $50,000 and 10 percent of the rest.
His works included commissions for busts, statues and war memorials.
The celebration included commissions to three notable American composers.
Payment may include commissions, piece rates, salaries, or wages.
Final prices include Phillips's commission: 20 percent of the first $100,000; 12 percent on the rest.
