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A P P E N D I X IADeemed Rates of Return for Transfersto New Pooled Income FundsYear Rate (%)1989 (Jan.–Apr.) 9.01989 (May–Dec.) 9.41990 9.81991 9.81992 9.81993 9.41994 8.41995 6.81996 7.21997 7.21998 7.22000 6.82001 6.62002 6.62003 6.62004 4.8 667
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Unverkäufliche Leseprobe des St. B
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The third edition of this book is d
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CONTENTS2.16 Capital Assets, Gains,
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CONTENTS7.14 Blending Percentage Li
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CONTENTS12.4 Issues 44212.5 Tax Tre
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CONTENTSChapter Twenty Internationa
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PrefaceAlthough it may sound like a
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PREFACEexample, final regulations r
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LEGISLATIVE UPDATEA person who make
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LEGISLATIVE UPDATEIncreased Reporti
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1C H A P T E R O N ECharitable Givi
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§ 1.2 DEFINING TAX-EXEMPT ORGANIZA
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§ 1.3 PRINCIPLES OF CHARITABLE ORG
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§ 1.4 STATISTICAL PROFILE OF CHARI
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§ 1.5 CATEGORIES OF TAX-EXEMPT ORG
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C H A P T E R T W O2The United Stat
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§2.2 GROSS INCOMEvictim as a punis
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§ 2.5 DEDUCTIONS• Health savings
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§ 2.7 CONCEPT OF TAXABLE INCOMEThi
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§ 2.8 TAXABLE AND NONTAXABLE ENTIT
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§ 2.12 PROPERTYthe contract on Dec
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§ 2.13 INVENTORYclearly reflect ec
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§2.14 GAINmarket, one not controll
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§2.14 GAIN(c) Determination of Gai
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§ 2.15 TAX TREATMENT OF INCOMEStoc
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§ 2.16 CAPITAL ASSETS, GAINS, AND
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§ 2.16 CAPITAL ASSETS, GAINS, AND
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§ 2.18 ALTERNATIVE MINIMUM TAX•
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§ 2.21 FOREIGN TAX CREDITSthe amou
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C H A P T E R T H R E E3Fundamental
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§ 3.1 MEANING OF GIFTThe IRS follo
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§ 3.1 MEANING OF GIFTof similar in
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§ 3.1 MEANING OF GIFTreformation.
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§ 3.1 MEANING OF GIFTsome point th
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§ 3.1 MEANING OF GIFTof other rela
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§ 3.1 MEANING OF GIFTA comparable
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§ 3.1 MEANING OF GIFTThese guideli
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§ 3.1 MEANING OF GIFT• Payment m
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§ 3.1 MEANING OF GIFTWhen a privat
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§ 3.1 MEANING OF GIFTIn this case,
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§ 3.1 MEANING OF GIFTCharitable or
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§ 3.1 MEANING OF GIFTcourt held th
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§ 3.1 MEANING OF GIFTevents, rathe
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§ 3.1 MEANING OF GIFTand overwhelm
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§ 3.1 MEANING OF GIFTbeing in “s
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§ 3.1 MEANING OF GIFTdistributed t
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§ 3.1 MEANING OF GIFTorganization
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§3.2 MEANING OF DONORwas not allow
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§3.3 MEANING OF CHARITABLE ORGANIZ
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§ 3.4 PUBLIC CHARITIES AND PRIVATE
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§ 3.5 UNRELATED BUSINESS RULESthat
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§ 3.5 UNRELATED BUSINESS RULESshal
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§ 3.5 UNRELATED BUSINESS RULES•
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§ 3.6 FACTORS AFFECTING INCOME TAX
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§ 3.7 GRANTOR TRUST RULESthan adeq
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GIFTS OF MONEY AND PROPERTYEXAMPLE
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GIFTS OF MONEY AND PROPERTY• the
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GIFTS OF MONEY AND PROPERTYof inven
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GIFTS OF MONEY AND PROPERTY(c) Spec
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GIFTS OF MONEY AND PROPERTYprovided
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GIFTS OF MONEY AND PROPERTYEXAMPLE
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GIFTS OF MONEY AND PROPERTY§ 4.8 S
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GIFTS OF MONEY AND PROPERTYand sale
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GIFTS OF MONEY AND PROPERTYThe step
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GIFTS OF MONEY AND PROPERTYbusiness
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FUNDAMENTALS OF PLANNED GIVINGMost
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FUNDAMENTALS OF PLANNED GIVINGThus,
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FUNDAMENTALS OF PLANNED GIVINGWhen
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FUNDAMENTALS OF PLANNED GIVINGAs to
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FUNDAMENTALS OF PLANNED GIVINGexcep
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FUNDAMENTALS OF PLANNED GIVINGunder
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FUNDAMENTALS OF PLANNED GIVINGasset
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FUNDAMENTALS OF PLANNED GIVINGcontr
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FUNDAMENTALS OF PLANNED GIVING§ 5.
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FUNDAMENTALS OF PLANNED GIVING(b) I
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FUNDAMENTALS OF PLANNED GIVING• C
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PARTTHREECharitable Giving in Gener
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TIMING OF CHARITABLE DEDUCTIONSThe
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TIMING OF CHARITABLE DEDUCTIONSgift
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TIMING OF CHARITABLE DEDUCTIONS§ 6
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TIMING OF CHARITABLE DEDUCTIONSon S
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TIMING OF CHARITABLE DEDUCTIONSthe
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TIMING OF CHARITABLE DEDUCTIONSlaw
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TIMING OF CHARITABLE DEDUCTIONSas w
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C H A P T E R S E V E N7Percentage
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§7.1 INTRODUCTIONThat is, the law
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§ 7.4 PERCENTAGE LIMITATIONS: AN O
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§ 7.5 FIFTY PERCENT LIMITATIONThe
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§ 7.5 FIFTY PERCENT LIMITATIONThes
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§ 7.5 FIFTY PERCENT LIMITATIONEXAM
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§ 7.6 THIRTY PERCENT LIMITATION FO
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§ 7.7 ELECTABLE 50 PERCENT LIMITAT
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§ 7.8 GENERAL 30 PERCENT LIMITATIO
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§ 7.10 INTERPLAY OF 50 PERCENT/GEN
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§ 7.14 BLENDING PERCENTAGE LIMITAT
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§ 7.15 INDIVIDUALS’ NET OPERATIN
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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
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§ 7.18 PERCENTAGE LIMITATION FOR C
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§ 7.19 CORPORATIONS’ NET OPERATI
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C H A P T E R E I G H T8Estate and
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§ 8.2 FEDERAL GIFT TAXbut not more
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§ 8.2 FEDERAL GIFT TAXTransfers of
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§ 8.2 FEDERAL GIFT TAXexclusion is
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§ 8.2 FEDERAL GIFT TAX(k) Gift Tax
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§ 8.2 FEDERAL GIFT TAXA charitable
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§ 8.3 FEDERAL ESTATE TAXproperty t
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§ 8.3 FEDERAL ESTATE TAXWhen the v
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§ 8.3 FEDERAL ESTATE TAXCharitable
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§ 8.3 FEDERAL ESTATE TAXfor the ma
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§ 8.3 FEDERAL ESTATE TAXthat such
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§ 8.4 UNIFICATION OF TAXESGenerall
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§ 8.5 GENERATION-SKIPPING TRANSFER
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§ 8.6 ESTATE PLANNING PRINCIPLESNo
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§ 8.6 ESTATE PLANNING PRINCIPLESSo
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§ 8.6 ESTATE PLANNING PRINCIPLESse
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§ 8.7 REMAINDER INTERESTS(j) Durab
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§ 8.7 REMAINDER INTERESTSmodified
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§ 8.7 REMAINDER INTERESTSand the d
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§ 8.7 REMAINDER INTERESTSand one f
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§ 8.8 ASCERTAINABILITYthat the leg
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§ 8.8 ASCERTAINABILITYmoney for an
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SPECIAL GIFT SITUATIONS(d) Substant
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SPECIAL GIFT SITUATIONScharitable d
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SPECIAL GIFT SITUATIONS• A court
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SPECIAL GIFT SITUATIONS4. The donee
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SPECIAL GIFT SITUATIONSThe term nee
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SPECIAL GIFT SITUATIONS(d) Requirem
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SPECIAL GIFT SITUATIONSThe donor of
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SPECIAL GIFT SITUATIONS5. The prope
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SPECIAL GIFT SITUATIONS(b) Law and
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SPECIAL GIFT SITUATIONS• A remain
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SPECIAL GIFT SITUATIONS is pursuant
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SPECIAL GIFT SITUATIONSpublic by th
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SPECIAL GIFT SITUATIONSformed to ac
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SPECIAL GIFT SITUATIONSThe IRS took
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SPECIAL GIFT SITUATIONSThe crucial
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SPECIAL GIFT SITUATIONStax shelter,
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SPECIAL GIFT SITUATIONStransaction.
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SPECIAL GIFT SITUATIONSstock. At pr
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SPECIAL GIFT SITUATIONSproperty is
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SPECIAL GIFT SITUATIONSyears of dea
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SPECIAL GIFT SITUATIONSIf a transfe
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SPECIAL GIFT SITUATIONScourt of app
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SPECIAL GIFT SITUATIONSThus, a char
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SPECIAL GIFT SITUATIONSThe other sc
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SPECIAL GIFT SITUATIONSestimate of
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SPECIAL GIFT SITUATIONSUnder the fa
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SPECIAL GIFT SITUATIONS(b) Inherent
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SPECIAL GIFT SITUATIONS(f) Element
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SPECIAL GIFT SITUATIONSIn one case,
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SPECIAL GIFT SITUATIONSby the Domes
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SPECIAL GIFT SITUATIONSto the fair
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SPECIAL GIFT SITUATIONS(d) Interpla
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SPECIAL GIFT SITUATIONSThe Supreme
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SPECIAL GIFT SITUATIONSwhich has th
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SPECIAL GIFT SITUATIONS§ 9.22 CONT
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SPECIAL GIFT SITUATIONSthat the six
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SPECIAL GIFT SITUATIONS(d) Unitrust
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SPECIAL GIFT SITUATIONSrespect to,
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SPECIAL GIFT SITUATIONSright to the
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SPECIAL GIFT SITUATIONSsubstitute l
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SPECIAL GIFT SITUATIONS6. Contribut
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SPECIAL GIFT SITUATIONSresearch fil
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SPECIAL GIFT SITUATIONStax by the p
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C H A P T E R T E N1 0Other Aspects
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§ 10.1 VALUATION OF PROPERTYThe IR
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§ 10.1 VALUATION OF PROPERTYappeal
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§ 10.1 VALUATION OF PROPERTY• Tw
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§ 10.1 VALUATION OF PROPERTYdonor
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§ 10.1 VALUATION OF PROPERTYThe fo
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§ 10.1 VALUATION OF PROPERTYreceiv
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§ 10.2 CONTRIBUTIONS BY MEANS OF A
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§ 10.3 GIFTS FOR THE USE OF CHARIT
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§ 10.4 CONDITIONAL GIFTSthe costs
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§ 10.5 EARMARKING OF GIFTS FOR IND
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§ 10.5 EARMARKING OF GIFTS FOR IND
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§ 10.8 DENIAL OF DEDUCTION FOR LOB
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§ 10.9 DEDUCTIBLE GIFTS TO NONCHAR
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§ 10.11 CHARITABLE GIVING AND FUND
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§ 10.13 CONCEPT OF TRUST INCOMEtru
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§ 10.14 PENALTIESin taxable gifts
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§ 10.14 PENALTIESrespect to any po
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§ 10.14 PENALTIES• Knows (or has
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PARTFOURPlanned Giving
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VALUATION OF PARTIAL INTERESTSthe I
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VALUATION OF PARTIAL INTERESTSyears
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VALUATION OF PARTIAL INTERESTSThe v
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VALUATION OF PARTIAL INTERESTSAs to
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1 2C H A P T E R T W E L V ECharita
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§ 12.1 DEFINITIONSinterests in an
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§ 12.1 DEFINITIONSpolicy generates
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§ 12.1 DEFINITIONSA trust is not a
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§ 12.1 DEFINITIONSpredeceased W, a
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§ 12.1 DEFINITIONSthe amount of a
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§ 12.2 CHARITABLE REMAINDER ANNUIT
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§ 12.3 CHARITABLE REMAINDER UNITRU
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§ 12.4 ISSUESthird-party purchaser
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§ 12.4 ISSUESgratuitously and coul
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§ 12.4 ISSUES(c) Transfers of Tang
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§ 12.4 ISSUESthe noncharitable ben
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§ 12.4 ISSUESFor NICRUTs and NIMCR
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§ 12.5 TAX TREATMENT OF DISTRIBUTI
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§ 12.6 EARLY TERMINATIONS OF CHARI
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§ 12.7 TAXATION OF CHARITABLE REMA
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§ 12.9 PRIVATE FOUNDATION RULESwhi
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§ 12.10 WEALTH REPLACEMENT TRUSTSE
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§ 12.10 WEALTH REPLACEMENT TRUSTSE
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§ 12.11 CALCULATION OF CHARITABLE
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§ 12.11 CALCULATION OF CHARITABLE
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C H A P T E R T H I R T E E N1 3Poo
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§ 13.2 QUALIFYING POOLED INCOME FU
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§ 13.3 ALLOCATION OF INCOMEThe gov
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§ 13.5 MANDATORY PROVISIONSEXAMPLE
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§ 13.7 PASS-THROUGH OF DEPRECIATIO
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§ 13.9 MULTIORGANIZATION POOLED IN
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§ 13.9 MULTIORGANIZATION POOLED IN
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§ 13.11 CHARITABLE CONTRIBUTION DE
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C H A P T E R F O U R T E E N1 4Cha
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§ 14.3 DEFERRED PAYMENT GIFT ANNUI
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§ 14.6 UNRELATED DEBT-FINANCED INC
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§ 14.8 GIFT ANNUITIES AND ANTITRUS
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C H A P T E R F I F T E E N1 5Other
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§ 15.2 CONTRIBUTIONS OF REMAINDER
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§ 15.3 UNDIVIDED PORTIONS OF ENTIR
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C H A P T E R S I X T E E N1 6Chari
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§ 16.3 INCOME TAX CHARITABLE DEDUC
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§ 16.4 TAX TREATMENT OF CHARITABLE
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§ 16.7 PRIVATE FOUNDATION RULEStax
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§ 16.8 ANTI-ABUSE RULE CONCERNING
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§ 16.11 VALUING CHARITABLE DEDUCTI
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GIFTS OF AND USING LIFE INSURANCECh
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GIFTS OF AND USING LIFE INSURANCEin
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GIFTS OF AND USING LIFE INSURANCE
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GIFTS OF AND USING LIFE INSURANCEpa
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GIFTS OF AND USING LIFE INSURANCEin
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GIFTS OF AND USING LIFE INSURANCEca
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GIFTS OF AND USING LIFE INSURANCEto
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GIFTS OF AND USING LIFE INSURANCEen
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GIFTS OF AND USING LIFE INSURANCE
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C H A P T E R E I G H T E E N1 8Int
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§ 18.2 BACKGROUNDtaxation of money
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§ 18.3 EARMARKING AND CONDUIT REST
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§ 18.4 CONTROL OVER FOREIGN DONEES
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§ 18.4 CONTROL OVER FOREIGN DONEES
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§ 18.6 INCOME TAX TREATIEScharitab
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INTERNATIONAL GIVING BY INDIVIDUALS
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INTERNATIONAL GIVING BY CORPORATION
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2 1C H A P T E R T W E N T Y - O N
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§ 21.1 SUBSTANTIATION AND OTHER RE
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§ 21.2 APPRAISAL REQUIREMENTS§ 21
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§ 21.2 APPRAISAL REQUIREMENTSappra
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§ 21.2 APPRAISAL REQUIREMENTSNotwi
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§ 21.3 REPORTING REQUIREMENTSalso
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§ 21.4 BURDEN OF PROOF RULESA succ
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DISCLOSURE REQUIREMENTSindividuals
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DISCLOSURE REQUIREMENTSand correctl
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DISCLOSURE REQUIREMENTSpayment “m
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DISCLOSURE REQUIREMENTSatmosphere o
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DISCLOSURE REQUIREMENTS• was eith
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DISCLOSURE REQUIREMENTSan important
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SPECIAL EVENTS AND CORPORATE SPONSO
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STATE FUNDRAISING REGULATION• A s
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STATE FUNDRAISING REGULATIONprincip
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STATE FUNDRAISING REGULATIONAs note
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STATE FUNDRAISING REGULATIONmay law
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STATE FUNDRAISING REGULATIONtheir o
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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 1374: APPENDIX HMonthly Federal Interest
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
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TABLE OF IRS REVENUE RULINGS AND RE
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TABLE OF IRS PRIVATE DETERMINATIONS
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Table of IRS Private Letter Rulings
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TABLE OF IRS PRIVATE LETTER RULINGS
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TABLE OF CASES DISCUSSED IN BRUCE R
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Table of Private Letter Rulings and
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INDEXCapital assets (continued)earl
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INDEXDonors, identification of, §
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INDEXGift(s) (continued):written st
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INDEXLife insurance (continued):par
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INDEXPooled income funds (continued
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INDEXSS corporations, § 3.2Sales t
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INDEXTuition, exclusion of, from gi
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