The tax law of charitable giving: 2015 cumulative supplement
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, New Jersey
John Wiley and Sons, Inc.
2015
|
| Ausgabe: | Fifth edition |
| Schlagworte: | |
| Online-Zugang: | TUM01 |
| Beschreibung: | Online resource; title from PDF title page (EBSCO, viewed August 17, 2015) |
| Beschreibung: | 1 online resource |
| ISBN: | 9781118874165 1118874161 9781118873915 1118873912 |
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| 505 | 8 | |a The Tax Law of Charitable Giving ; Contents; Preface; About the Author; Book Citations; Part 1: Introduction to the Tax Law of Charitable Giving; Chapter 1: Charitable Giving Law: Basic Concepts; 1.4 Statistical Profile of Charitable Sector; Chapter 2: The United States Tax System: An Overview; (b) Personal Expense Deductions; (c) Itemized Deduction Limitation; 2.6 Standard Deduction; 2.7 Concept of Taxable Income; (a) Personal Exemption; (c) Phaseout of Exemptions; Part 2: Basics of Charitable Giving Law; Chapter 3: Fundamental Concepts; 3.1 Meaning of Gift; (a) General Rules | |
| 505 | 8 | |a (N) Mandatory Gift 3.2 Meaning of Donor; 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts; Part 3: Charitable Giving in General; Chapter 6: Timing of Charitable Deductions; 6.15 Gifts By S Corporations; Chapter 7: Percentage Limitations; 7.12A Qualified Conservation Contributions; Example 7.21A; 7.12B Conservation Gifts By Farmers and Ranchers; Example 7.21B; Chapter 8: Estate and Gift Tax Considerations; 8.2 Federal Gift Tax; (h) Annual Exclusion; Chapter 9: Special Gift Situations; 9.3 Inventory; (b) Restrictions on Use; (h) Special Rule for Food Inventory | |
| 505 | 8 | |a 9.7 Conservation PropertyEasementsand Other Conservation Property; (a) Qualified Real Property Interests; (b) Qualified Organizations; (d) Exclusivity Requirement; (e) Valuation; (h) Donative Intent; (i) Special Rules for Capital Gain Real Property; 9.10 Retirement Plan Accounts; (e) Temporary Statutory Rule; 9.19 Bargain Sales; (a) Definition of Bargain Sale; 9.22A Contributions By Estates; Chapter 10: Other Aspects of Deductible Giving; 10.1 Valuation of Property; (a) General Principles; 10.14 Penalties; (a) Accuracy-Related Penalty; Part 4: Planned Giving | |
| 505 | 8 | |a Chapter 12: Charitable Remainder TrustsMerging CRTs; Chapter 13: Pooled Income Funds; 13.7 Pass-Through of Depreciation; Chapter 16: Charitable Lead Trusts; 16.7 Private Foundation Rules; Part 6: Administration of Charitable Giving Programs; Chapter 21: Substantiation and Appraisal Requirements; 21.3 Substantiation Requirements for Gifts of 250 or More; (a) General Rules; 21.4 Substantiation Requirements for Noncash Gifts; 21.5 Appraisal Requirements; (a) Qualified Appraisal; 21.7 Appraisals of Clothing and Household Items | |
| 505 | 8 | |a Chapter 23: Special Events, Corporate Sponsorships, and Donor-Advised Funds 23.4 Donor-Advised Funds; Part 7: Appendices; Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC 7520); Appendix I: Deemed Rates of Return for Transfers to New Pooled Income Funds; Tables; Cumulative Table of Cases; Cumulative Table of IRS Revenue Rulings and Revenue Procedures; Cumulative Table of IRS Private Determinations Cited in Text; Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda | |
| 505 | 8 | |a The definitive, accessible reference on charitable giving tax law Charitable Giving 5th Edition is the leading guide to the law, rules, and regulations governing charitable giving, completely revised, revamped, and updated to align with the latest developments in the industry. Written by Bruce R. Hopkins, the most respected name in the field, this book provides plain-English explanations and in-depth coverage, complete with detailed documentation, citations, and references. This updated edition contains new information on many aspects of giving law, including the extensive litigation concern | |
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| contents | The Tax Law of Charitable Giving ; Contents; Preface; About the Author; Book Citations; Part 1: Introduction to the Tax Law of Charitable Giving; Chapter 1: Charitable Giving Law: Basic Concepts; 1.4 Statistical Profile of Charitable Sector; Chapter 2: The United States Tax System: An Overview; (b) Personal Expense Deductions; (c) Itemized Deduction Limitation; 2.6 Standard Deduction; 2.7 Concept of Taxable Income; (a) Personal Exemption; (c) Phaseout of Exemptions; Part 2: Basics of Charitable Giving Law; Chapter 3: Fundamental Concepts; 3.1 Meaning of Gift; (a) General Rules (N) Mandatory Gift 3.2 Meaning of Donor; 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts; Part 3: Charitable Giving in General; Chapter 6: Timing of Charitable Deductions; 6.15 Gifts By S Corporations; Chapter 7: Percentage Limitations; 7.12A Qualified Conservation Contributions; Example 7.21A; 7.12B Conservation Gifts By Farmers and Ranchers; Example 7.21B; Chapter 8: Estate and Gift Tax Considerations; 8.2 Federal Gift Tax; (h) Annual Exclusion; Chapter 9: Special Gift Situations; 9.3 Inventory; (b) Restrictions on Use; (h) Special Rule for Food Inventory 9.7 Conservation PropertyEasementsand Other Conservation Property; (a) Qualified Real Property Interests; (b) Qualified Organizations; (d) Exclusivity Requirement; (e) Valuation; (h) Donative Intent; (i) Special Rules for Capital Gain Real Property; 9.10 Retirement Plan Accounts; (e) Temporary Statutory Rule; 9.19 Bargain Sales; (a) Definition of Bargain Sale; 9.22A Contributions By Estates; Chapter 10: Other Aspects of Deductible Giving; 10.1 Valuation of Property; (a) General Principles; 10.14 Penalties; (a) Accuracy-Related Penalty; Part 4: Planned Giving Chapter 12: Charitable Remainder TrustsMerging CRTs; Chapter 13: Pooled Income Funds; 13.7 Pass-Through of Depreciation; Chapter 16: Charitable Lead Trusts; 16.7 Private Foundation Rules; Part 6: Administration of Charitable Giving Programs; Chapter 21: Substantiation and Appraisal Requirements; 21.3 Substantiation Requirements for Gifts of 250 or More; (a) General Rules; 21.4 Substantiation Requirements for Noncash Gifts; 21.5 Appraisal Requirements; (a) Qualified Appraisal; 21.7 Appraisals of Clothing and Household Items Chapter 23: Special Events, Corporate Sponsorships, and Donor-Advised Funds 23.4 Donor-Advised Funds; Part 7: Appendices; Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC 7520); Appendix I: Deemed Rates of Return for Transfers to New Pooled Income Funds; Tables; Cumulative Table of Cases; Cumulative Table of IRS Revenue Rulings and Revenue Procedures; Cumulative Table of IRS Private Determinations Cited in Text; Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda The definitive, accessible reference on charitable giving tax law Charitable Giving 5th Edition is the leading guide to the law, rules, and regulations governing charitable giving, completely revised, revamped, and updated to align with the latest developments in the industry. Written by Bruce R. Hopkins, the most respected name in the field, this book provides plain-English explanations and in-depth coverage, complete with detailed documentation, citations, and references. This updated edition contains new information on many aspects of giving law, including the extensive litigation concern |
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| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | Fifth edition |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
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| spelling | Hopkins, Bruce R. Verfasser aut The tax law of charitable giving 2015 cumulative supplement Bruce R. Hopkins Fifth edition Hoboken, New Jersey John Wiley and Sons, Inc. 2015 © 2015 1 online resource txt rdacontent c rdamedia cr rdacarrier Online resource; title from PDF title page (EBSCO, viewed August 17, 2015) The Tax Law of Charitable Giving ; Contents; Preface; About the Author; Book Citations; Part 1: Introduction to the Tax Law of Charitable Giving; Chapter 1: Charitable Giving Law: Basic Concepts; 1.4 Statistical Profile of Charitable Sector; Chapter 2: The United States Tax System: An Overview; (b) Personal Expense Deductions; (c) Itemized Deduction Limitation; 2.6 Standard Deduction; 2.7 Concept of Taxable Income; (a) Personal Exemption; (c) Phaseout of Exemptions; Part 2: Basics of Charitable Giving Law; Chapter 3: Fundamental Concepts; 3.1 Meaning of Gift; (a) General Rules (N) Mandatory Gift 3.2 Meaning of Donor; 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts; Part 3: Charitable Giving in General; Chapter 6: Timing of Charitable Deductions; 6.15 Gifts By S Corporations; Chapter 7: Percentage Limitations; 7.12A Qualified Conservation Contributions; Example 7.21A; 7.12B Conservation Gifts By Farmers and Ranchers; Example 7.21B; Chapter 8: Estate and Gift Tax Considerations; 8.2 Federal Gift Tax; (h) Annual Exclusion; Chapter 9: Special Gift Situations; 9.3 Inventory; (b) Restrictions on Use; (h) Special Rule for Food Inventory 9.7 Conservation PropertyEasementsand Other Conservation Property; (a) Qualified Real Property Interests; (b) Qualified Organizations; (d) Exclusivity Requirement; (e) Valuation; (h) Donative Intent; (i) Special Rules for Capital Gain Real Property; 9.10 Retirement Plan Accounts; (e) Temporary Statutory Rule; 9.19 Bargain Sales; (a) Definition of Bargain Sale; 9.22A Contributions By Estates; Chapter 10: Other Aspects of Deductible Giving; 10.1 Valuation of Property; (a) General Principles; 10.14 Penalties; (a) Accuracy-Related Penalty; Part 4: Planned Giving Chapter 12: Charitable Remainder TrustsMerging CRTs; Chapter 13: Pooled Income Funds; 13.7 Pass-Through of Depreciation; Chapter 16: Charitable Lead Trusts; 16.7 Private Foundation Rules; Part 6: Administration of Charitable Giving Programs; Chapter 21: Substantiation and Appraisal Requirements; 21.3 Substantiation Requirements for Gifts of 250 or More; (a) General Rules; 21.4 Substantiation Requirements for Noncash Gifts; 21.5 Appraisal Requirements; (a) Qualified Appraisal; 21.7 Appraisals of Clothing and Household Items Chapter 23: Special Events, Corporate Sponsorships, and Donor-Advised Funds 23.4 Donor-Advised Funds; Part 7: Appendices; Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC 7520); Appendix I: Deemed Rates of Return for Transfers to New Pooled Income Funds; Tables; Cumulative Table of Cases; Cumulative Table of IRS Revenue Rulings and Revenue Procedures; Cumulative Table of IRS Private Determinations Cited in Text; Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda The definitive, accessible reference on charitable giving tax law Charitable Giving 5th Edition is the leading guide to the law, rules, and regulations governing charitable giving, completely revised, revamped, and updated to align with the latest developments in the industry. Written by Bruce R. Hopkins, the most respected name in the field, this book provides plain-English explanations and in-depth coverage, complete with detailed documentation, citations, and references. This updated edition contains new information on many aspects of giving law, including the extensive litigation concern LAW / Military bisacsh Income tax deductions for charitable contributions fast Income tax deductions for charitable contributions United States USA Erscheint auch als Druck-Ausgabe Hopkins, Bruce R. Charitable Giving 2015 Supplement Hoboken : Wiley, ©2015 9781118874004 |
| spellingShingle | Hopkins, Bruce R. The tax law of charitable giving 2015 cumulative supplement The Tax Law of Charitable Giving ; Contents; Preface; About the Author; Book Citations; Part 1: Introduction to the Tax Law of Charitable Giving; Chapter 1: Charitable Giving Law: Basic Concepts; 1.4 Statistical Profile of Charitable Sector; Chapter 2: The United States Tax System: An Overview; (b) Personal Expense Deductions; (c) Itemized Deduction Limitation; 2.6 Standard Deduction; 2.7 Concept of Taxable Income; (a) Personal Exemption; (c) Phaseout of Exemptions; Part 2: Basics of Charitable Giving Law; Chapter 3: Fundamental Concepts; 3.1 Meaning of Gift; (a) General Rules (N) Mandatory Gift 3.2 Meaning of Donor; 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts; Part 3: Charitable Giving in General; Chapter 6: Timing of Charitable Deductions; 6.15 Gifts By S Corporations; Chapter 7: Percentage Limitations; 7.12A Qualified Conservation Contributions; Example 7.21A; 7.12B Conservation Gifts By Farmers and Ranchers; Example 7.21B; Chapter 8: Estate and Gift Tax Considerations; 8.2 Federal Gift Tax; (h) Annual Exclusion; Chapter 9: Special Gift Situations; 9.3 Inventory; (b) Restrictions on Use; (h) Special Rule for Food Inventory 9.7 Conservation PropertyEasementsand Other Conservation Property; (a) Qualified Real Property Interests; (b) Qualified Organizations; (d) Exclusivity Requirement; (e) Valuation; (h) Donative Intent; (i) Special Rules for Capital Gain Real Property; 9.10 Retirement Plan Accounts; (e) Temporary Statutory Rule; 9.19 Bargain Sales; (a) Definition of Bargain Sale; 9.22A Contributions By Estates; Chapter 10: Other Aspects of Deductible Giving; 10.1 Valuation of Property; (a) General Principles; 10.14 Penalties; (a) Accuracy-Related Penalty; Part 4: Planned Giving Chapter 12: Charitable Remainder TrustsMerging CRTs; Chapter 13: Pooled Income Funds; 13.7 Pass-Through of Depreciation; Chapter 16: Charitable Lead Trusts; 16.7 Private Foundation Rules; Part 6: Administration of Charitable Giving Programs; Chapter 21: Substantiation and Appraisal Requirements; 21.3 Substantiation Requirements for Gifts of 250 or More; (a) General Rules; 21.4 Substantiation Requirements for Noncash Gifts; 21.5 Appraisal Requirements; (a) Qualified Appraisal; 21.7 Appraisals of Clothing and Household Items Chapter 23: Special Events, Corporate Sponsorships, and Donor-Advised Funds 23.4 Donor-Advised Funds; Part 7: Appendices; Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC 7520); Appendix I: Deemed Rates of Return for Transfers to New Pooled Income Funds; Tables; Cumulative Table of Cases; Cumulative Table of IRS Revenue Rulings and Revenue Procedures; Cumulative Table of IRS Private Determinations Cited in Text; Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda The definitive, accessible reference on charitable giving tax law Charitable Giving 5th Edition is the leading guide to the law, rules, and regulations governing charitable giving, completely revised, revamped, and updated to align with the latest developments in the industry. Written by Bruce R. Hopkins, the most respected name in the field, this book provides plain-English explanations and in-depth coverage, complete with detailed documentation, citations, and references. This updated edition contains new information on many aspects of giving law, including the extensive litigation concern LAW / Military bisacsh Income tax deductions for charitable contributions fast Income tax deductions for charitable contributions United States |
| title | The tax law of charitable giving 2015 cumulative supplement |
| title_auth | The tax law of charitable giving 2015 cumulative supplement |
| title_exact_search | The tax law of charitable giving 2015 cumulative supplement |
| title_full | The tax law of charitable giving 2015 cumulative supplement Bruce R. Hopkins |
| title_fullStr | The tax law of charitable giving 2015 cumulative supplement Bruce R. Hopkins |
| title_full_unstemmed | The tax law of charitable giving 2015 cumulative supplement Bruce R. Hopkins |
| title_short | The tax law of charitable giving |
| title_sort | the tax law of charitable giving 2015 cumulative supplement |
| title_sub | 2015 cumulative supplement |
| topic | LAW / Military bisacsh Income tax deductions for charitable contributions fast Income tax deductions for charitable contributions United States |
| topic_facet | LAW / Military Income tax deductions for charitable contributions Income tax deductions for charitable contributions United States USA |
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