More documents

Recommendations

Info

APPENDIX HMonthly Federal Interest Rates Used in Valuing Partial Interests(IRC § 7520) (continued)Month Rate (%) Rev. Rul.Sept. 2003 4.2 2003-101Oct. 2003 4.4 2003-107Nov. 2003 4.0 2003-114Dec. 2003 4.2 2003-122Jan. 2004 4.2 2004-2Feb. 2004 4.2 2004-9Mar. 2004 4.0 2004-25Apr. 2004 3.8 2004-39May 2004 3.8 2004-44June 2004 4.6 2004-54July 2004 5.0 2004-66Aug. 2004 4.8 2004-84Sept. 2004 4.6 2004-69Oct. 2004 4.4 2004-96Nov. 2004 4.2 2004-102 665
Page 1:
Unverkäufliche Leseprobe des St. B
Page 6:
The third edition of this book is d
Page 12:
CONTENTS2.16 Capital Assets, Gains,
Page 16:
CONTENTS7.14 Blending Percentage Li
Page 20:
CONTENTS12.4 Issues 44212.5 Tax Tre
Page 24:
CONTENTSChapter Twenty Internationa
Page 30:
PrefaceAlthough it may sound like a
Page 34:
PREFACEexample, final regulations r
Page 40:
LEGISLATIVE UPDATEA person who make
Page 44:
LEGISLATIVE UPDATEIncreased Reporti
Page 50:
1C H A P T E R O N ECharitable Givi
Page 54:
§ 1.2 DEFINING TAX-EXEMPT ORGANIZA
Page 58:
§ 1.3 PRINCIPLES OF CHARITABLE ORG
Page 62:
Page 66:
Page 70:
Page 74:
Page 78:
Page 82:
§ 1.4 STATISTICAL PROFILE OF CHARI
Page 86:
Page 90:
Page 94:
§ 1.5 CATEGORIES OF TAX-EXEMPT ORG
Page 98:
C H A P T E R T W O2The United Stat
Page 102:
§2.2 GROSS INCOMEvictim as a punis
Page 106:
§ 2.5 DEDUCTIONS• Health savings
Page 110:
§ 2.7 CONCEPT OF TAXABLE INCOMEThi
Page 114:
§ 2.8 TAXABLE AND NONTAXABLE ENTIT
Page 118:
§ 2.12 PROPERTYthe contract on Dec
Page 122:
§ 2.13 INVENTORYclearly reflect ec
Page 126:
§2.14 GAINmarket, one not controll
Page 130:
§2.14 GAIN(c) Determination of Gai
Page 134:
§ 2.15 TAX TREATMENT OF INCOMEStoc
Page 138:
§ 2.16 CAPITAL ASSETS, GAINS, AND
Page 142:
§ 2.16 CAPITAL ASSETS, GAINS, AND
Page 146:
§ 2.18 ALTERNATIVE MINIMUM TAX•
Page 150:
§ 2.21 FOREIGN TAX CREDITSthe amou
Page 158:
C H A P T E R T H R E E3Fundamental
Page 162:
§ 3.1 MEANING OF GIFTThe IRS follo
Page 166:
§ 3.1 MEANING OF GIFTof similar in
Page 170:
§ 3.1 MEANING OF GIFTreformation.
Page 174:
§ 3.1 MEANING OF GIFTsome point th
Page 178:
§ 3.1 MEANING OF GIFTof other rela
Page 182:
§ 3.1 MEANING OF GIFTA comparable
Page 186:
§ 3.1 MEANING OF GIFTThese guideli
Page 190:
§ 3.1 MEANING OF GIFT• Payment m
Page 194:
§ 3.1 MEANING OF GIFTWhen a privat
Page 198:
§ 3.1 MEANING OF GIFTIn this case,
Page 202:
§ 3.1 MEANING OF GIFTCharitable or
Page 206:
§ 3.1 MEANING OF GIFTcourt held th
Page 210:
§ 3.1 MEANING OF GIFTevents, rathe
Page 214:
§ 3.1 MEANING OF GIFTand overwhelm
Page 218:
§ 3.1 MEANING OF GIFTbeing in “s
Page 222:
§ 3.1 MEANING OF GIFTdistributed t
Page 226:
§ 3.1 MEANING OF GIFTorganization
Page 230:
§3.2 MEANING OF DONORwas not allow
Page 234:
§3.3 MEANING OF CHARITABLE ORGANIZ
Page 238:
Page 242:
Page 246:
Page 250:
§ 3.4 PUBLIC CHARITIES AND PRIVATE
Page 254:
Page 258:
Page 262:
Page 266:
Page 270:
Page 274:
§ 3.5 UNRELATED BUSINESS RULESthat
Page 278:
§ 3.5 UNRELATED BUSINESS RULESshal
Page 282:
§ 3.5 UNRELATED BUSINESS RULES•
Page 286:
§ 3.6 FACTORS AFFECTING INCOME TAX
Page 290:
§ 3.7 GRANTOR TRUST RULESthan adeq
Page 296:
GIFTS OF MONEY AND PROPERTYEXAMPLE
Page 300:
GIFTS OF MONEY AND PROPERTY• the
Page 304:
GIFTS OF MONEY AND PROPERTYof inven
Page 308:
GIFTS OF MONEY AND PROPERTY(c) Spec
Page 312:
GIFTS OF MONEY AND PROPERTYprovided
Page 316:
GIFTS OF MONEY AND PROPERTYEXAMPLE
Page 320:
GIFTS OF MONEY AND PROPERTY§ 4.8 S
Page 324:
GIFTS OF MONEY AND PROPERTYand sale
Page 328:
GIFTS OF MONEY AND PROPERTYThe step
Page 332:
GIFTS OF MONEY AND PROPERTYbusiness
Page 336:
FUNDAMENTALS OF PLANNED GIVINGMost
Page 340:
FUNDAMENTALS OF PLANNED GIVINGThus,
Page 344:
FUNDAMENTALS OF PLANNED GIVINGWhen
Page 348:
FUNDAMENTALS OF PLANNED GIVINGAs to
Page 352:
FUNDAMENTALS OF PLANNED GIVINGexcep
Page 356:
FUNDAMENTALS OF PLANNED GIVINGunder
Page 360:
FUNDAMENTALS OF PLANNED GIVINGasset
Page 364:
FUNDAMENTALS OF PLANNED GIVINGcontr
Page 368:
FUNDAMENTALS OF PLANNED GIVING§ 5.
Page 372:
FUNDAMENTALS OF PLANNED GIVING(b) I
Page 376:
FUNDAMENTALS OF PLANNED GIVING• C
Page 382:
PARTTHREECharitable Giving in Gener
Page 388:
TIMING OF CHARITABLE DEDUCTIONSThe
Page 392:
TIMING OF CHARITABLE DEDUCTIONSgift
Page 396:
TIMING OF CHARITABLE DEDUCTIONS§ 6
Page 400:
TIMING OF CHARITABLE DEDUCTIONSon S
Page 404:
TIMING OF CHARITABLE DEDUCTIONSthe
Page 408:
TIMING OF CHARITABLE DEDUCTIONSlaw
Page 412:
TIMING OF CHARITABLE DEDUCTIONSas w
Page 418:
C H A P T E R S E V E N7Percentage
Page 422:
§7.1 INTRODUCTIONThat is, the law
Page 426:
§ 7.4 PERCENTAGE LIMITATIONS: AN O
Page 430:
§ 7.5 FIFTY PERCENT LIMITATIONThe
Page 434:
§ 7.5 FIFTY PERCENT LIMITATIONThes
Page 438:
§ 7.5 FIFTY PERCENT LIMITATIONEXAM
Page 442:
§ 7.6 THIRTY PERCENT LIMITATION FO
Page 446:
§ 7.7 ELECTABLE 50 PERCENT LIMITAT
Page 450:
Page 454:
Page 458:
§ 7.8 GENERAL 30 PERCENT LIMITATIO
Page 462:
§ 7.10 INTERPLAY OF 50 PERCENT/GEN
Page 466:
§ 7.14 BLENDING PERCENTAGE LIMITAT
Page 470:
§ 7.15 INDIVIDUALS’ NET OPERATIN
Page 474:
§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
Page 478:
§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
Page 482:
§ 7.18 PERCENTAGE LIMITATION FOR C
Page 486:
§ 7.19 CORPORATIONS’ NET OPERATI
Page 490:
C H A P T E R E I G H T8Estate and
Page 494:
§ 8.2 FEDERAL GIFT TAXbut not more
Page 498:
§ 8.2 FEDERAL GIFT TAXTransfers of
Page 502:
§ 8.2 FEDERAL GIFT TAXexclusion is
Page 506:
§ 8.2 FEDERAL GIFT TAX(k) Gift Tax
Page 510:
§ 8.2 FEDERAL GIFT TAXA charitable
Page 514:
§ 8.3 FEDERAL ESTATE TAXproperty t
Page 518:
§ 8.3 FEDERAL ESTATE TAXWhen the v
Page 522:
§ 8.3 FEDERAL ESTATE TAXCharitable
Page 526:
§ 8.3 FEDERAL ESTATE TAXfor the ma
Page 530:
§ 8.3 FEDERAL ESTATE TAXthat such
Page 534:
§ 8.4 UNIFICATION OF TAXESGenerall
Page 538:
§ 8.5 GENERATION-SKIPPING TRANSFER
Page 542:
§ 8.6 ESTATE PLANNING PRINCIPLESNo
Page 546:
§ 8.6 ESTATE PLANNING PRINCIPLESSo
Page 550:
§ 8.6 ESTATE PLANNING PRINCIPLESse
Page 554:
§ 8.7 REMAINDER INTERESTS(j) Durab
Page 558:
§ 8.7 REMAINDER INTERESTSmodified
Page 562:
§ 8.7 REMAINDER INTERESTSand the d
Page 566:
§ 8.7 REMAINDER INTERESTSand one f
Page 570:
§ 8.8 ASCERTAINABILITYthat the leg
Page 574:
§ 8.8 ASCERTAINABILITYmoney for an
Page 580:
SPECIAL GIFT SITUATIONS(d) Substant
Page 584:
SPECIAL GIFT SITUATIONScharitable d
Page 588:
SPECIAL GIFT SITUATIONS• A court
Page 592:
SPECIAL GIFT SITUATIONS4. The donee
Page 596:
SPECIAL GIFT SITUATIONSThe term nee
Page 600:
SPECIAL GIFT SITUATIONS(d) Requirem
Page 604:
SPECIAL GIFT SITUATIONSThe donor of
Page 608:
SPECIAL GIFT SITUATIONS5. The prope
Page 612:
SPECIAL GIFT SITUATIONS(b) Law and
Page 616:
SPECIAL GIFT SITUATIONS• A remain
Page 620:
SPECIAL GIFT SITUATIONS is pursuant
Page 624:
SPECIAL GIFT SITUATIONSpublic by th
Page 628:
SPECIAL GIFT SITUATIONSformed to ac
Page 632:
SPECIAL GIFT SITUATIONSThe IRS took
Page 636:
SPECIAL GIFT SITUATIONSThe crucial
Page 640:
SPECIAL GIFT SITUATIONStax shelter,
Page 644:
SPECIAL GIFT SITUATIONStransaction.
Page 648:
SPECIAL GIFT SITUATIONSstock. At pr
Page 652:
SPECIAL GIFT SITUATIONSproperty is
Page 656:
SPECIAL GIFT SITUATIONSyears of dea
Page 660:
SPECIAL GIFT SITUATIONSIf a transfe
Page 664:
SPECIAL GIFT SITUATIONScourt of app
Page 668:
SPECIAL GIFT SITUATIONSThus, a char
Page 672:
SPECIAL GIFT SITUATIONSThe other sc
Page 676:
SPECIAL GIFT SITUATIONSestimate of
Page 680:
SPECIAL GIFT SITUATIONSUnder the fa
Page 684:
SPECIAL GIFT SITUATIONS(b) Inherent
Page 688:
SPECIAL GIFT SITUATIONS(f) Element
Page 692:
SPECIAL GIFT SITUATIONSIn one case,
Page 696:
SPECIAL GIFT SITUATIONSby the Domes
Page 700:
SPECIAL GIFT SITUATIONSto the fair
Page 704:
SPECIAL GIFT SITUATIONS(d) Interpla
Page 708:
SPECIAL GIFT SITUATIONSThe Supreme
Page 712:
SPECIAL GIFT SITUATIONSwhich has th
Page 716:
SPECIAL GIFT SITUATIONS§ 9.22 CONT
Page 720:
SPECIAL GIFT SITUATIONSthat the six
Page 724:
SPECIAL GIFT SITUATIONS(d) Unitrust
Page 728:
SPECIAL GIFT SITUATIONSrespect to,
Page 732:
SPECIAL GIFT SITUATIONSright to the
Page 736:
SPECIAL GIFT SITUATIONSsubstitute l
Page 740:
SPECIAL GIFT SITUATIONS6. Contribut
Page 744:
SPECIAL GIFT SITUATIONSresearch fil
Page 748:
SPECIAL GIFT SITUATIONStax by the p
Page 754:
C H A P T E R T E N1 0Other Aspects
Page 758:
§ 10.1 VALUATION OF PROPERTYThe IR
Page 762:
§ 10.1 VALUATION OF PROPERTYappeal
Page 766:
§ 10.1 VALUATION OF PROPERTY• Tw
Page 770:
§ 10.1 VALUATION OF PROPERTYdonor
Page 774:
§ 10.1 VALUATION OF PROPERTYThe fo
Page 778:
§ 10.1 VALUATION OF PROPERTYreceiv
Page 782:
§ 10.2 CONTRIBUTIONS BY MEANS OF A
Page 786:
§ 10.3 GIFTS FOR THE USE OF CHARIT
Page 790:
§ 10.4 CONDITIONAL GIFTSthe costs
Page 794:
§ 10.5 EARMARKING OF GIFTS FOR IND
Page 798:
§ 10.5 EARMARKING OF GIFTS FOR IND
Page 802:
§ 10.8 DENIAL OF DEDUCTION FOR LOB
Page 806:
§ 10.9 DEDUCTIBLE GIFTS TO NONCHAR
Page 810:
§ 10.11 CHARITABLE GIVING AND FUND
Page 814:
§ 10.13 CONCEPT OF TRUST INCOMEtru
Page 818:
§ 10.14 PENALTIESin taxable gifts
Page 822:
§ 10.14 PENALTIESrespect to any po
Page 826:
§ 10.14 PENALTIES• Knows (or has
Page 830:
PARTFOURPlanned Giving
Page 836:
VALUATION OF PARTIAL INTERESTSthe I
Page 840:
VALUATION OF PARTIAL INTERESTSyears
Page 844:
VALUATION OF PARTIAL INTERESTSThe v
Page 848:
VALUATION OF PARTIAL INTERESTSAs to
Page 854:
1 2C H A P T E R T W E L V ECharita
Page 858:
§ 12.1 DEFINITIONSinterests in an
Page 862:
§ 12.1 DEFINITIONSpolicy generates
Page 866:
§ 12.1 DEFINITIONSA trust is not a
Page 870:
§ 12.1 DEFINITIONSpredeceased W, a
Page 874:
§ 12.1 DEFINITIONSthe amount of a
Page 878:
§ 12.2 CHARITABLE REMAINDER ANNUIT
Page 882:
Page 886:
Page 890:
Page 894:
Page 898:
§ 12.3 CHARITABLE REMAINDER UNITRU
Page 902:
Page 906:
Page 910:
Page 914:
Page 918:
Page 922:
Page 926:
Page 930:
§ 12.4 ISSUESthird-party purchaser
Page 934:
§ 12.4 ISSUESgratuitously and coul
Page 938:
§ 12.4 ISSUES(c) Transfers of Tang
Page 942:
§ 12.4 ISSUESthe noncharitable ben
Page 946:
§ 12.4 ISSUESFor NICRUTs and NIMCR
Page 950:
§ 12.5 TAX TREATMENT OF DISTRIBUTI
Page 954:
Page 958:
Page 962:
Page 966:
Page 970:
§ 12.6 EARLY TERMINATIONS OF CHARI
Page 974:
§ 12.7 TAXATION OF CHARITABLE REMA
Page 978:
§ 12.9 PRIVATE FOUNDATION RULESwhi
Page 982:
§ 12.10 WEALTH REPLACEMENT TRUSTSE
Page 986:
§ 12.10 WEALTH REPLACEMENT TRUSTSE
Page 990:
§ 12.11 CALCULATION OF CHARITABLE
Page 994:
§ 12.11 CALCULATION OF CHARITABLE
Page 998:
C H A P T E R T H I R T E E N1 3Poo
Page 1002:
§ 13.2 QUALIFYING POOLED INCOME FU
Page 1006:
Page 1010:
Page 1014:
§ 13.3 ALLOCATION OF INCOMEThe gov
Page 1018:
§ 13.5 MANDATORY PROVISIONSEXAMPLE
Page 1022:
§ 13.7 PASS-THROUGH OF DEPRECIATIO
Page 1026:
§ 13.9 MULTIORGANIZATION POOLED IN
Page 1030:
§ 13.9 MULTIORGANIZATION POOLED IN
Page 1034:
§ 13.11 CHARITABLE CONTRIBUTION DE
Page 1038:
C H A P T E R F O U R T E E N1 4Cha
Page 1042:
§ 14.3 DEFERRED PAYMENT GIFT ANNUI
Page 1046:
§ 14.6 UNRELATED DEBT-FINANCED INC
Page 1050:
§ 14.8 GIFT ANNUITIES AND ANTITRUS
Page 1054:
C H A P T E R F I F T E E N1 5Other
Page 1058:
§ 15.2 CONTRIBUTIONS OF REMAINDER
Page 1062:
§ 15.3 UNDIVIDED PORTIONS OF ENTIR
Page 1066:
Page 1070:
Page 1074:
C H A P T E R S I X T E E N1 6Chari
Page 1078:
§ 16.3 INCOME TAX CHARITABLE DEDUC
Page 1082:
§ 16.4 TAX TREATMENT OF CHARITABLE
Page 1086:
§ 16.7 PRIVATE FOUNDATION RULEStax
Page 1090:
§ 16.8 ANTI-ABUSE RULE CONCERNING
Page 1094:
§ 16.11 VALUING CHARITABLE DEDUCTI
Page 1100:
GIFTS OF AND USING LIFE INSURANCECh
Page 1104:
GIFTS OF AND USING LIFE INSURANCEin
Page 1108:
GIFTS OF AND USING LIFE INSURANCE
Page 1112:
GIFTS OF AND USING LIFE INSURANCEpa
Page 1116:
GIFTS OF AND USING LIFE INSURANCEin
Page 1120:
GIFTS OF AND USING LIFE INSURANCEca
Page 1124:
GIFTS OF AND USING LIFE INSURANCEto
Page 1128:
GIFTS OF AND USING LIFE INSURANCEen
Page 1132:
GIFTS OF AND USING LIFE INSURANCE
Page 1138:
C H A P T E R E I G H T E E N1 8Int
Page 1142:
§ 18.2 BACKGROUNDtaxation of money
Page 1146:
§ 18.3 EARMARKING AND CONDUIT REST
Page 1150:
§ 18.4 CONTROL OVER FOREIGN DONEES
Page 1154:
§ 18.4 CONTROL OVER FOREIGN DONEES
Page 1158:
§ 18.6 INCOME TAX TREATIEScharitab
Page 1164:
INTERNATIONAL GIVING BY INDIVIDUALS
Page 1168:
Page 1172:
Page 1176:
Page 1180:
INTERNATIONAL GIVING BY CORPORATION
Page 1184:
Page 1188:
Page 1192:
Page 1196:
Page 1200:
Page 1206:
2 1C H A P T E R T W E N T Y - O N
Page 1210:
§ 21.1 SUBSTANTIATION AND OTHER RE
Page 1214:
Page 1218:
Page 1222:
Page 1226:
Page 1230:
Page 1234:
§ 21.2 APPRAISAL REQUIREMENTS§ 21
Page 1238:
§ 21.2 APPRAISAL REQUIREMENTSappra
Page 1242:
§ 21.2 APPRAISAL REQUIREMENTSNotwi
Page 1246:
§ 21.3 REPORTING REQUIREMENTSalso
Page 1250:
§ 21.4 BURDEN OF PROOF RULESA succ
Page 1256:
DISCLOSURE REQUIREMENTSindividuals
Page 1260:
DISCLOSURE REQUIREMENTSand correctl
Page 1264:
DISCLOSURE REQUIREMENTSpayment “m
Page 1268:
DISCLOSURE REQUIREMENTSatmosphere o
Page 1272:
DISCLOSURE REQUIREMENTS• was eith
Page 1276:
DISCLOSURE REQUIREMENTSan important
Page 1280:
SPECIAL EVENTS AND CORPORATE SPONSO
Page 1284:
Page 1288:
Page 1292:
Page 1296:
Page 1300:
STATE FUNDRAISING REGULATION• A s
Page 1304:
STATE FUNDRAISING REGULATIONprincip
Page 1308:
STATE FUNDRAISING REGULATIONAs note
Page 1312:
STATE FUNDRAISING REGULATIONmay law
Page 1316:
STATE FUNDRAISING REGULATIONtheir o
Page 1322: PART SEVENAAppendices
Page 1328: APPENDIX Athis history is in congre
Page 1332: APPENDIX Aprivate letter ruling, or
Page 1336: APPENDIX APublishing Company and th
Page 1342: A P P E N D I X BAInternal Revenue
Page 1346: A P P E N D I X CC 651
Page 1350: A P P E N D I X DC 653
Page 1358: A P P E N D I X FAInflation-Adjuste
Page 1366: A P P E N D I X HAMonthly Federal I
Page 1370: APPENDIX HMonthly Federal Interest
Page 1378: A P P E N D I X IADeemed Rates of R
Page 1384: APPENDIX JCHAPTER 5PLANNED GIVING
Page 1388: APPENDIX JTemple, “Using Deferred
Page 1392: APPENDIX JCHAPTER 9SPECIAL GIFT SIT
Page 1396: APPENDIX JKirkwood, “Income Tax P
Page 1400: APPENDIX JTeitell, “Technical Rem
Page 1404: APPENDIX JChiles, “Nonqualified C
Page 1408: APPENDIX JSharpe, “Today’s Plan
Page 1412: TABLE OF CASESBrown v. Commissioner
Page 1416: TABLE OF CASESGriffin v. Commission
Page 1420: TABLE OF CASESMose and Garrison Sis
Page 1424:
TABLE OF CASESStanley Works and Sub
Page 1428:
Table of IRS Revenue Rulingsand Rev
Page 1432:
TABLE OF IRS REVENUE RULINGS AND RE
Page 1436:
TABLE OF IRS PRIVATE DETERMINATIONS
Page 1440:
Table of IRS Private Letter Rulings
Page 1444:
TABLE OF IRS PRIVATE LETTER RULINGS
Page 1448:
Page 1452:
Page 1456:
TABLE OF CASES DISCUSSED IN BRUCE R
Page 1460:
Table of Private Letter Rulings and
Page 1464:
INDEXCapital assets (continued)earl
Page 1468:
INDEXDonors, identification of, §
Page 1472:
INDEXGift(s) (continued):written st
Page 1476:
INDEXLife insurance (continued):par
Page 1480:
INDEXPooled income funds (continued
Page 1484:
INDEXSS corporations, § 3.2Sales t
Page 1488:
INDEXTuition, exclusion of, from gi
show all

Contents

Create successful ePaper yourself

Contents

Create successful ePaper yourself

Delete template?

Save as template?