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APPENDIX JCHAPTER 9SPECIAL GIFT SITUATIONSBorders and Hughes, “Corporate Donors May Get an Enhanced Deduction for Gifts ofInventory,” 4 J. Tax. of Exempt Orgs. (No. 4) 19 (Jan./Feb. 1993).Kaplan and Lederman, “Bargain Sales Can Benefit Charities and Donor Limited Partnerships,”6 J. Tax. of Exempt Orgs. (No. 2) 58 (Sep./Oct. 1994).Levine, “The Complete Picture on Donations of Art,” 4 J. Tax. of Exempt Orgs. (No. 1) 23(April 1992).Newman and Cafferata, “Coordinating Charitable Gifts of Retirement Plan Assets withLifetime Distribution Requirements,” 10 Exempt Org. Tax Rev. (No. 6) 1335 (Dec. 1994).Perrin, “The IRA to Charity Technique,” 135 Trusts & Estates (No. 10) 18 (1996).Polisher and Peeler, “A Collector’s Guide to Art, Taxes and Charitable Deductions,” 136Trusts & Estates (No. 10) 26 (Sep. 1997).Raby and Raby, “Charitable Contribution of Collections and Collectibles,” 34 Exempt Org.Tax Rev. (No. 3) 409 (Dec. 2001).CHAPTER 12CHARITABLE REMAINDER TRUSTSAghdami, “Payments Out of Post-Mortem Income: Impact on Estate Tax Marital andCharitable Deductions,” 49 Tax Law. (No. 3) 707 (Spring 1996).Ashby, “Charitable Remainder Trusts: The New Look,” 111 Trusts & Estates 530 (1972).Ashby, “Charitable Remainder Unitrusts as a Refuge for Low Basis Property,” 117 Trusts& Estates 312 (1978).Bone, “A Self-Dealing Antidote for ‘Income Deferral’ NIMCRUTs,” 16 Exempt Org. TaxRev. (No. 1) 43 (Jan. 1997).Bone, “NIMCRUT Income Deferral Strategies Using Deferred Annuities and Other‘Growth Type’ Investments Are Not ‘Abusive’,” 18 Exempt Org. Tax Rev. (No. 3) 195(Dec. 1997).Cafferata, “Putting More Flexibility Into the Net Income Limitation on CharitableRemainder Unitrusts,” 7 J. Tax. of Exempt Orgs. (No. 1) 1 (July/Aug. 1995).Cafferata, “Reconciling the Self-Dealing Rules with the Trustee-Beneficiary Relationshipin Net Income Charitable Remainder Unitrusts,” 15 Exempt Org. Tax Rev. (No. 3) 377(Dec. 1996).Cannon, “Charitable Remainder Trusts: A Study of Current Problems,” 1975 BrighamYoung U. L. Rev. 49 (1975).Clark, “Charitable Remainder Regulations Provide Guidelines for Operation of NewRules,” 33 J. Tax. 214 (1970).Colburn, “Securing Tax Benefits From Charitable Remainder and Charitable LeadTrusts,” 16 Est. Plan. 154 (May/June 1989).Crockett, “Charitable Remainder Trusts: New Trust Vehicles for Tax Planning,” 19 St.Louis U. L. J. 161 (1974).Dryburgh, “Charitable Remainder Trusts and the Definition of Income: Two Steps Forward,One Step Back,” 12 Exempt Orgs. Tax Rev. (No. 1) 143 (July 1995).Englebrecht and Selmonosky, “Contingent Bequests and Estate Tax Charitable Deductions,”136 Trusts & Estates (No. 10) 26 (Sep. 1997).Feinman and Britt, “A Fresh Look At The Benefits of Charitable Remainder Trusts,” 134Trusts & Estates (No. 8) 41 (Aug. 1994).Fischer and Jones, “Charitable Remainder Trusts: Planning and Designing Issues,” 131Trusts & Estates 45 (Jan. 1992). 674