Contents

INDEXTaxable income, concept of, § 2.7Tax benefit rule, § 12.4(i)Tax brackets, § 2.15Tax credits:foreign, § 2.21in general, § 2.20Tax-exempt organizations:categories of, § 1.5defined, § 1.2examples of, § 3.3(a)retirement plan accounts, charitablecontributions from, § 9.10(c)statistical profile of, § 1.4Tax-exempt status, § 3.3(a)Taxpayers, § 2.1Tax preferences, § 1.6Tax Reform Act of 1986, § 2.16(b)Tax shelters, § 1.6Tax year, § 2.9Taxable entities, § 2.8Telephone, money gifts by, § 6.4Term life insurance, § 17.2(b)Terrorism, funding of, § 10.11Thirty percent limitation:carryover rules for, §§ 7.6(b), 7.8(b)general limitationand fifty percent limitation, § 7.10general rules, § 7.8(b)and special thirty percent limitation,§ 7.11general rules for, §§ 7.6(a), 7.8(a)special limitationand fifty percent limitation, § 7.9general rules, § 7.8(a)and general thirty percentlimitation, § 7.11Tickets, right to purchase, gift for, § 3.1(b)Timing:and accounting method, § 2.11(a)and annual accounting period, § 2.11(b)copyright interest, gifts of, § 6.6corporations, gifts by, § 6.13credit card rebates, gifts of, § 6.10of gross estate valuation, § 8.3(c)and income taxation, § 2.11letters of credit, gifts by, § 6.8of money giftsby checks, § 6.2by credit card, § 6.3in general, § 6.1by telephone, § 6.4notes, gifts by means of, § 6.7 721 partnerships, gifts by, § 6.14of payment of annuity amount (fromcharitable remainder trust), §12.4(g)and percentage limitations, § 7.19(c)property subject to option, gifts of, § 6.9real property, gifts of, § 6.12securities, gifts of, § 6.5tangible personal property, gifts of,§ 6.11Total return investment principle,§§ 12.3(a)(iv), 13.8Trade, § 3.4(b)Trade associations, § 1.3(b)Traveling expenses, limitation ondeductibility of, § 9.15(a)Treaties, international:individuals during lifetime, giving by,§ 18.6individuals through estates, giving by,§ 19.4(c)Trust(s):charitable lead trusts, see Charitablelead trustscharitable remainder, see Charitableremainder annuity trusts;Charitable remainder trustscommunity, § 3.3(a)contributions bygeneral rules for, § 9.22(a)guaranteed annuity interests,§ 9.22(b)limitations on deductibility of,§ 9.22(f)recapture of, § 9.22(e)unitrust interests, § 9.22(c)valuation of, § 9.22(d)credit maximizing, § 8.6(e)grantor, § 3.6income of, § 10.13pooled income funds, § 5.5(g)reformations of, § 8.7(c)split-interest, § 5.3as taxpaying entity, § 2.8(d)wealth replacement, § 12.9Trustees:international transfers to, § 19.2(c)for pooled income funds, § 5.5(f)prohibition on, for pooled incomefunds, § 13.2(f)right to change (CRTs), § 12.4(b)Trust for Philanthropy, § 1.4