Produktbild: The Tax Law of Charitable Giving, 2017 Supplement

The Tax Law of Charitable Giving, 2017 Supplement

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

13.03.2017

Verlag

John Wiley & Sons Inc

Seitenzahl

176

Maße (L/B/H)

24.9/17.5/1.5 cm

Gewicht

249 g

Auflage

5. Auflage

Sprache

Englisch

ISBN

978-1-119-34547-3

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

13.03.2017

Verlag

John Wiley & Sons Inc

Seitenzahl

176

Maße (L/B/H)

24.9/17.5/1.5 cm

Gewicht

249 g

Auflage

5. Auflage

Sprache

Englisch

ISBN

978-1-119-34547-3

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  • Produktbild: The Tax Law of Charitable Giving, 2017 Supplement
  • Preface ix
    About the Author xi
    Book Citations xiii
    PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING 1
    Chapter One Charitable Giving Law: Basic Concepts 3
    *
    1.3 Principles of Charitable Organizations Law Philosophy 3
    *
    1.4 Statistical Profile of Charitable Sector 3
    Chapter Two The United States Tax System: An Overview 5

    2.5 Deductions 5

    2.6 Standard Deduction 6

    2.7 Concept of Taxable Income 6

    2.15 Taxation of Income 6
    PART TWO BASICS OF CHARITABLE GIVING LAW 9
    Chapter Three Fundamental Concepts 11
    *
    3.1 Meaning of Gift 11

    3.2 Meaning of Donor 12

    3.4 Public Charities and Private Foundations 12

    3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 13
    *Chapter Four Gifts of Money and Property 15

    4.3 Gifts of Long-Term Capital Gain Property in General 15
    PART THREE CHARITABLE GIVING IN GENERAL 17
    Chapter Six Timing of Charitable Deductions 19

    6.13A Gifts of Easements (New) 19

    6.15 Gifts by S Corporations 19
    Chapter Seven Percentage Limitations 21

    7.12A Qualified Conservation Contributions 21
    *
    7.12B Conservation Gifts by Farmers and Ranchers 22
    Chapter Eight Estate and Gift Tax Considerations 25

    8.2 Federal Gift Tax 25
    Chapter Nine Special Gift Situations 27

    9.3 Inventory 27

    9.7 Conservation Property 28
    *Easements and Other Conservation Property 28

    9.10 Retirement Plan Accounts 35
    *
    9.19 Bargain Sales 35
    *
    9.22 Contributions by Trusts 35
    *
    9.22A Contributions by Estates 36
    Chapter Ten Other Aspects of Deductible Giving 41
    *
    10.1 Valuation of Property 41
    *
    10.4 Conditional Gifts 42
    *
    10.7 Interrelationship with Business Expense Deduction 42
    *
    10.14 Penalties 44

    10.15 Transactions of Interest 45
    PART FOUR PLANNED GIVING 47
    Chapter Twelve Charitable Remainder Trusts 49
    *
    12.2 Charitable Remainder Annuity Trust Rules 49
    *
    12.4 Issues 51
    *
    12.12 Calculation of Charitable Deduction 52
    Chapter Thirteen Pooled Income Funds 55

    13.7 Pass-Through of Depreciation 55
    Chapter Sixteen Charitable Lead Trusts 57

    16.7 Private Foundation Rules 57
    PART FIVE INTERNATIONAL CHARITABLE GIVING 59
    Chapter Eighteen International Giving by Individuals during Lifetime 61
    PART SIX ADMINISTRATION OF CHARITABLE GIVING PROGRAMS 63
    Chapter Twenty-One Substantiation and Appraisal Requirements 65
    *
    21.3 Substantiation Requirements for Gifts of $250 or More 65
    *
    21.4 Substantiation Requirements for Noncash Gifts 68
    *
    21.5 Appraisal Requirements 68

    21.7 Appraisals of Clothing and Household Items 69
    *
    21.8 Burden of Proof Rules 69
    Chapter Twenty-Three Special Events, Corporate Sponsorships, and Donor-Advised Funds 71

    23.4 Donor-Advised Funds 71
    PART SEVEN APPENDICES 73
    *Appendix H Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC
    7520) 75
    Appendix I Deemed Rates of Return for Transfers to New Pooled Income Funds 85
    TABLES 87
    Cumulative Table of Cases 89
    Cumulative Table of IRS Revenue Rulings and Revenue Procedures 101
    Cumulative Table of IRS Private Determinations Cited in Text 105
    Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 109
    Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel 121
    Cumulative Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel 127
    Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel 129
    Table of Charitable Giving Law Tax Reform Proposals 131
    Cumulative Index 139