Charitable Gift Planning: A Practical Guide for the Estate PlannerAmerican Bar Association, 2006 - 784 páginas Charitable gift planning is a means for both high-net-worth donors and middle-class families to achieve important estate and financial planning goals. This practice-focused book provides clear and insightful explanations of tax law, financial considerations, drafting guidelines, and forms to use as part of a comprehensive estate and financial plan. Includes drafting guides and forms CD-ROM. |
Dentro del libro
Resultados 1-3 de 86
Página 39
... contribution base , or ⚫ 50 percent of the taxpayer's contribution base minus his or her con- tributions to 50 Percent Organizations , including contributions of capital gain property subject to the 30 percent limitation . 3 ...
... contribution base , or ⚫ 50 percent of the taxpayer's contribution base minus his or her con- tributions to 50 Percent Organizations , including contributions of capital gain property subject to the 30 percent limitation . 3 ...
Página 41
... contribution base of $ 24,000 . He made a cash con- tribution of $ 6,000 to his local art museum , a public charity , and a cash contribution of $ 3,000 to his VFW post ( a 30 Percent Organization ) . Last year , Alexander contributed ...
... contribution base of $ 24,000 . He made a cash con- tribution of $ 6,000 to his local art museum , a public charity , and a cash contribution of $ 3,000 to his VFW post ( a 30 Percent Organization ) . Last year , Alexander contributed ...
Página 398
... Contributions The Treasury Regulations for charitable remainder annuity trusts prohibit additional contributions to the trust after the initial contribution.22 Neither the Code nor the Regulations , however , prohibit additional ...
... Contributions The Treasury Regulations for charitable remainder annuity trusts prohibit additional contributions to the trust after the initial contribution.22 Neither the Code nor the Regulations , however , prohibit additional ...
Contenido
CHAPTER | 1 |
CHAPTER | 14 |
GenerationSkipping Transfer Tax | 65 |
Derechos de autor | |
Otras 20 secciones no mostradas
Otras ediciones - Ver todas
Charitable Gift Planning: A Practical Guide for the Estate Planner Thomas J. Ray (Jr.) Vista previa limitada - 2007 |
Términos y frases comunes
50 percent act of self-dealing additional contribution annual annuity amount apply beneficiary benefit business taxable income charitable contribution charitable lead trust charitable organization charitable purposes charitable remainder trust charitable remainder unitrust Code Section Comm'r corporation death defined described in section determined directors disqualified person distributions donor's contribution estate tax example fair market value foundation's funds generation-skipping transfer tax gift annuity gift tax governing instrument grants income tax Initial Recipient Internal Revenue Code investment noncharitable option ordinary income organization described paid payment payout Priv private foundation Private Letter Ruling public charity publicly supported organization qualified receive Regulations remainder interest remainderman requirements retirement plan revenue procedure sample trust Service spouse Successor Recipient supra note T.C. Memo tax-exempt taxpayer termination testamentary tion transaction Treas treat trust assets trust instrument unitrust amount unitrust interest unitrust period unrelated business taxable