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The Tax Law of Charitable Giving: 2007 Cumulative Supplement
The Tax Law of Charitable Giving 2007 Cumulative Supplement
Author: Bruce R. Hopkins
The 2007 Cumulative Supplement contains information on the following new developments:
  • The Pension Protection Act including the temporary rules pertaining to the exclusion from gross income for certain distributions from individual retirement arrangements, enhancements to the rules concerning contributions of inventory, the ne...  more »
  • Pertinent elements of the American Jobs Creation Act of 2004 and the Working Families Tax Relief Act of 2004
  • The IRS has addressed the following issues: Timing of the charitable deduction in connection with gifts of stock options, gifts where the donor retains the ability to manage the gift property, final regulations concerning the charitable remainder trust characterization and ordering rules, and a controversial (and withdrawn) proposal concerning the impact of spousal elective share laws on the qualification of charitable remainder trusts. Two court opinions were issued concerning the deductibility of contributions of conservation easements.
  • Katrina Emergency Tax Relief Act of 2005 is summarized in Appendix K.
ISBN-13: 9780471797241
ISBN-10: 0471797243
Publication Date: 3/16/2007
Pages: 144
Edition: 3
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Publisher: Wiley
Book Type: Paperback
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