Charitable Giving Answer BookCCH, 2007 - 880 lappuses Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer tax system, inter vivos gifting strategies, valuations freezes, intra-family sales, buy-sell agreements, the marital deduction, planning strategies for retirement income distributions, and valuation of closely held business interests. This easy-to-use reference provides complete and comprehensive coverage of the strategies and practices for protecting a closely held business while limiting the tax burden on the estate's owner. |
Saturs
Contents | xix |
General Rules Regarding Payment of Annuity | xxxiii |
1 Q 22 Q 23 | 2 |
CHAPTER 3 | 2-3 |
CHAPTER 6 | 2-6 |
APPENDIX | 2-15 |
CHAPTER 1 | 3-1 |
CHAPTER 4 | 3-4 |
Advance IRS Rulings on the Value | 10-28 |
Participation in Prohibited Tax Shelter | 10-35 |
APPENDIX D | 11 |
Charitable Remainder Trusts | 7 |
APPENDIX | 29 |
APPENDIX | 1 |
APPENDIX | 1 |
Income Taxation of the Charitable | 5 |
Contributions of Specific Types of Property | 4-1 |
Permissible Period of Payment or Term 516 | 5-16 |
Grantors and Donors 523 | 5-23 |
Private Foundation Rules 533 | 5-33 |
specific information All references are to question numbers rather than page | 5-37 |
Gift Tax Consequences to Grantor of Inter | 5-39 |
APPENDIX | 2 |
Other SplitInterest Gifts | 7 |
CHAPTER 7 | 7-1 |
CHAPTER 2 | 8-2 |
CHAPTER 5 | 8-5 |
Revenue Procedure 9615 | 8-8 |
CHAPTER 8 | 8-18 |
APPENDIX | 9-4 |
CHAPTER 10 | 10-1 |
The Charitable Contribution | 10-2 |
Requirements for Claimed Deductions | 10-8 |
Other Situations 1018 | 10-18 |
APPENDIX | 1 |
APPENDIX L | 1 |
APPENDIX M | 1 |
APPENDIX | 1 |
APPENDIX | 1 |
APPENDIX | 10 |
APPENDIX | 1 |
APPENDIX | 1 |
APPENDIX | 1 |
APPENDIX | 25 |
Form 990T Exempt Organization Business Income | 1 |
Treasury Regulations | 9 |
Form 990PF Return of Private Foundation | 11 |
Revenue Rulings and Revenue Procedures T15 | 15 |
Cases T23 | 23 |
| 9 | |
Citi izdevumi - Skatīt visu
Charitable Giving Answer Book 2009 Catherine W. Wilkinson,Jean M. Baxley Ierobežota priekšskatīšana - 2008 |
Charitable Giving Answer Book Catherine W. Wilkinson,Gordon M. Clay,Carol A. Rhees Fragmentu skats - 2003 |
Charitable Giving Answer Book, 2007 Catherine W. Wilkinson,Gordon M. Clay,Jean M. Baxley,Carol A. Rhees Priekšskatījums nav pieejams - 2006 |
Bieži izmantoti vārdi un frāzes
additional adjusted allowed amount annually annuity or unitrust apply appraisal assets basis beneficiary benefit carryover cash Chapter charitable contribution charitable organization claimed complete connection conservation constitutes contribution base corporation CRUT described determined discussed distribution donated donee donor easement entities equal estate tax Example exceeds excess exchange exempt extent fair market value gift tax governing instrument grantor gross income tax individual interest investment IRC Section less limitations obtain operating ordinary income paid payment percent period person pooled income fund portion private foundation public charity purchase qualified receive recipient regulations remainder remainder interest requirements respect retain rules satisfy specified substantiation supporting organization tax charitable deduction tax purposes taxable taxpayer term tion transaction transfer treated trust trust instrument types unitrust amount vehicle