Contents

INDEXInterest rates, monthly federal, App. JInternal Revenue Code sections, App. BInternational giving:by corporationscharitable organizations, grants to,§ 20.4(e)charitable purpose, § 20.4(b)from foreign affiliate to overseascharity, § 20.2funds from U.S.-corporation relatedfoundation to foreign charity, grantof, § 20.4goods/services to foreign charity,gift of, § 20.3grantee categories, overseas,§ 20.4(d)IRS simplified procedure, § 20.4(f)non-charitable organizations, grantsto, § 20.4(g)responsibility, expenditure, § 20.4(c)taxable expenditures, § 20.4(a)to U.S. charity for overseas use,§ 20.1estate tax rulescharitable remainder trusts,testamentary, § 19.2(d)foreign corporation, transfer to,§ 19.2(a)foreign government, transfer to,§ 19.2(b)noncitizen residents, giving by,§ 19.4trustee, transfer to, § 19.2(c)foreign corporation, transfer to,§ 19.2(a)gift tax rules, §§ 19.3, 19.4(b)by individuals during lifetimeconduit restriction, § 18.3earmarking restriction, § 18.3foreign donees, control over, § 18.4in general, §§ 18.1, 18.5legislative background, § 18.2treaty provisions, § 18.6by individuals through estatesestate tax rules, §§ 19.2, 19.4(a)in general, § 19.1gift tax rules, §§ 19.3, 19.4(b)noncitizen residents, giving by,§ 19.4Internet, gifts by means of, § 6.15Itemized deduction limitation, § 2.5(c)Inventory, gifts of: 715 amount of reduction of charitablecontribution, § 9.3(f)basic rules for, § 9.3(a)Food, Drug, and Cosmetic Act,compliance with, § 9.3(e)in general, § 2.13recapture, exclusion of, § 9.3(g)transfer of contributed property,restrictions on, § 9.3(c)use, restrictions on, § 9.3(b)written statement requirement, § 9.3(d)Investment Advisors Act of 1940, § 5.9Investment Company Act of 1940, § 5.9Involuntary conversions, § 2.14(f)IRD, see Income in respect of decedentItemized deductions, limitation on, § 2.5(c)JJobs and Growth Tax Relief ReconciliationAct of 2003, §§ 2.15, 2.16(b)Joint interests, § 8.3(a)Judiciary branch, App. ALLand transfers, § 3.1(b)Last-in, first-out (LIFO) method, §§ 2.13,9.3(f)Law firms, public interest, § 3.2(b)Lead trusts, charitable, see Charitable leadtrustsLetters of credit, timing of gifts of, § 6.8Library of Congress, § 3.1(d)License to use patent, gifts of, § 9.6Life income interests (pooled incomefunds):in general, § 13.2(b)termination of interest, § 13.2(h)Life insurance:charitable deduction for gifts related to,§ 17.3charitable gift annuities, § 17.6(b)charitable remainder trusts, § 17.6(b)charitable split-dollar planscharitable deduction denial rules,§ 17.6(b)in general, § 17.6(a)IRS notice regarding, § 17.6(c)penalties, § 17.6(b)in general, § 17.1gross estate, § 8.3(a)interest, insurable, § 17.4