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The Tax Law of Charitable Giving, Fifth Edition 2017 Supplement.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Somerset :
John Wiley & Sons, Incorporated,
2017.
|
| Edición: | 5th ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Title Page; Copyright; Contents; Preface; About the Author; Book Citations; Part One: Introduction to the Tax Law of Charitable Giving; Chapter One: Charitable Giving Law: Basic Concepts; * 1.3 Principles of Charitable Organizations Law Philosophy; * 1.4 Statistical Profile of Charitable Sector; Chapter Two: The United States Tax System: An Overview; 2.5 Deductions; 2.6 Standard Deduction; 2.7 Concept of Taxable Income; 2.15 Taxation of Income; Part Two: Basics of Charitable Giving Law; Chapter Three: Fundamental Concepts; * 3.1 Meaning of Gift; 3.2 Meaning of Donor.
- 3.4 Public Charities and Private Foundations 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts; *Chapter Four: Gifts of Money and Property; 4.3 Gifts of Long-Term Capital Gain Property in General; Part Three: Charitable Giving in General; Chapter Six: Timing of Charitable Deductions; 6.13A Gifts of Easements (New); 6.15 Gifts By S Corporations; Chapter Seven: Percentage Limitations; 7.12A Qualified Conservation Contributions; * 7.12B Conservation Gifts By Farmers and Ranchers; Chapter Eight: Estate and Gift Tax Considerations; 8.2 Federal Gift Tax.
- Chapter Nine: Special Gift Situations 9.3 Inventory; 9.7 Conservation Property; *Easements and Other Conservation Property; 9.10 Retirement Plan Accounts; * 9.19 Bargain Sales; * 9.22 Contributions by Trusts; * 9.22A Contributions By Estates; Chapter Ten: Other Aspects of Deductible Giving; * 10.1 Valuation of Property; * 10.4 Conditional Gifts; * 10.7 Interrelationship With Business Expense Deduction; * 10.14 Penalties; 10.15 Transactions of Interest; Part Four: Planned Giving; Chapter Twelve: Charitable Remainder Trusts; * 12.2 Charitable Remainder Annuity Trust Rules.
- * 12.4 Issues* 12.12 Calculation of Charitable Deduction; Chapter Thirteen: Pooled Income Funds; 13.7 Pass-Through of Depreciation; Chapter Sixteen: Charitable Lead Trusts; 16.7 Private Foundation Rules; Part Five: International Charitable Giving; Chapter Eighteen: International Giving by Individuals during Lifetime; Part Six: Administration of Charitable Giving Programs; Chapter Twenty-One: Substantiation and Appraisal Requirements; * 21.3 Substantiation Requirements for Gifts of 250 or More; * 21.4 Substantiation Requirements for Noncash Gifts; * 21.5 Appraisal Requirements.
- 21.7 Appraisals of Clothing and Household Items* 21.8 Burden of Proof Rules; Chapter Twenty-Three: Special Events, Corporate Sponsorships, and Donor-Advised Funds; 23.4 Donor-Advised Funds; Part Seven: Appendices; *Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC 7520); Appendix I: Deemed Rates of Return for Transfers to New Pooled Income Funds; Tables; Cumulative Table of Cases; Cumulative Table of IRS Revenue Rulings and Revenue Procedures; Cumulative Table of IRS Private Determinations Cited in Text.