Contents

IndexAAbsence of value transferred, § 3.1(d)Accounting method, §§ 2.10, 2.11(a)Accounting period, annual, §§ 2.9, 2.11(b)Accrual method of accounting, §§ 2.10,6.13Acquisition indebtedness, § 14.6Adjusted basis, § 2.14(b)Adjusted gross income, §§ 1.6, 2.4Advertising, § 3.1(e)Agents, gifts by means of, § 10.2Allocation:of basis (bargain sales), § 9.19(b)pooled income funds, income fromcharity, partial allocation to,§ 13.3(b)units of participation, § 13.3(a)reallocation of deductions, § 10.10Alternative minimum tax, §§ 2.18, 10.6American Football League, § 1.3Annual accounting period, §§ 2.9, 2.11(b)Annual gift tax exclusion, § 8.2(h)Annuities, charitable gift, see Charitablegift annuitiesAnnuities, gross estate, § 8.3(a)Annuity interest, §§ 5.7(a), 16.2Annuity trusts, charitable remainder, seeCharitable remainder annuity trustsAnticipatory income assignments, § 3.1(g)Antitrust laws, § 14.8Appointment, powers of:general power, § 8.2(d)gross estate, § 8.3(a)Appraisals, § 2.14requirements, § 21.2value, appraised, § 2.14Appreciated property gifts, §§ 5.2, 7.1Appreciation, §§ 2.14(e), 4.2Arm’s length transactions, § 2.14Art, works of:as gifts, § 9.1(a)as loans, §§ 8.2(g), 9.1(b)valuation of, § 10.1(b) 709 Arts, promotion of the, § 3.2(b)Ascertainability, § 8.8Assets, capital, § 2.16(a)Assignment:of income, § 3.1(g)of pooled income fund units, § 5.5(b)Associations, §§ 2.8(e), 3.3(a)Auctions, charity, see Charity auctionsAudit guidelines, IRS:checksheet, § 23.1(c)guidance, audit, § 23.1(d)historical background, § 23.1(a)Special Emphasis Program, § 23.1(b)Automobile expenses, deductibility of,§ 9.17Auxiliaries (of churches), § 3.4(a)BBargain sales, § 3.1(b)basis, allocation of, § 9.19(b)and carryover rules, § 9.19(d)and deduction reduction rule, § 9.19(c)definition, § 9.19(a)Basis:adjusted, § 2.14(b)for bargain sales, § 9.19(b)definition of, § 2.14(a)of gifted property, § 8.2(j)of transferred property, § 8.3(d)Benefit events, § 23.2Benefits, incidental, § 3.1(c)Boorstin, Daniel J., § 1.3(a)Brackets, income tax, § 2.15Burden of proof rules, § 21.4Business, § 3.4(b)Business expense deductions, §§ 2.5(a),10.7Business leagues, § 1.3(b)CC corporations, § 3.2Calendar year, § 2.9Capital assets, §§ 2.16(a), 7.6(a), 7.18(a)division of, § 12.1(b)