Contents
Contents Contents
CONTENTS2.16 Capital Assets, Gains, and Losses 472.17 Carryovers and Carrybacks 502.18 Alternative Minimum Tax 502.19 Depreciation 522.20 Tax Credits 522.21 Foreign Tax Credits 53PART TWOBASICS OF CHARITABLE GIVING LAWChapter Three Fundamental Concepts 573.1 Meaning of Gift 573.2 Meaning of Donor 933.3 Meaning of Charitable Organization 943.4 Public Charities and Private Foundations 1033.5 Unrelated Business Rules 1153.6 Factors Affecting Income Tax Deductibilityof Charitable Gifts 1203.7 Grantor Trust Rules 122Chapter Four Gifts of Money and Property 1254.1 Gifts of Money 1254.2 Gifts of Property in General 1264.3 Gifts of Long-Term Capital Gain Property in General 1284.4 Gifts of Ordinary Income Property 1284.5 Certain Gifts of Capital Gain Property 1324.6 Gifts of Property for Unrelated Use 1344.7 Variations in Applying Property Rules 1364.8 Step Transaction Doctrine 1384.9 Charitable Pledges 142Chapter Five Fundamentals of Planned Giving 1455.1 Introduction 1465.2 Appreciated Property Gifts 1465.3 Planned Gifts: Core Concepts 1475.4 Charitable Remainder Trusts 1495.5 Pooled Income Funds 1555.6 Charitable Gift Annuities 162 vi
- Page 1: Unverkäufliche Leseprobe des St. B
- Page 6: The third edition of this book is d
- Page 14: CONTENTS5.7 Charitable Lead Trusts
- Page 18: CONTENTS9.20 Property Subject to De
- Page 22: CONTENTSChapter Sixteen Charitable
- Page 26: CONTENTS24.9 Prohibited Acts 63424.
- Page 32: PREFACEThus, while writing suppleme
- Page 38: LEGISLATIVE UPDATEBetween the time
- Page 42: LEGISLATIVE UPDATEThe IRS is author
- Page 46: PARTONEIntroduction to the Tax Lawo
- Page 52: CHARITABLE GIVING LAW: BASIC CONCEP
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CONTENTS2.16 Capital Assets, Gains, and Losses 472.17 Carryovers and Carrybacks 502.18 Alternative Minimum Tax 502.19 Depreciation 522.20 Tax Credits 522.21 Foreign Tax Credits 53PART TWOBASICS OF CHARITABLE GIVING LAWChapter Three Fundamental Concepts 573.1 Meaning of Gift 573.2 Meaning of Donor 933.3 Meaning of Charitable Organization 943.4 Public Charities and Private Foundations 1033.5 Unrelated Business Rules 1153.6 Factors Affecting Income Tax Deductibilityof Charitable Gifts 1203.7 Grantor Trust Rules 122Chapter Four Gifts of Money and Property 1254.1 Gifts of Money 1254.2 Gifts of Property in General 1264.3 Gifts of Long-Term Capital Gain Property in General 1284.4 Gifts of Ordinary Income Property 1284.5 Certain Gifts of Capital Gain Property 1324.6 Gifts of Property for Unrelated Use 1344.7 Variations in Applying Property Rules 1364.8 Step Transaction Doctrine 1384.9 Charitable Pledges 142Chapter Five Fundamentals of Planned Giving 1455.1 Introduction 1465.2 Appreciated Property Gifts 1465.3 Planned Gifts: Core Concepts 1475.4 Charitable Remainder Trusts 1495.5 Pooled Income Funds 1555.6 Charitable Gift Annuities 162 vi
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