The Tax Law of Charitable Giving. Bruce R. Hopkins

5.11 INTERPLAY OF 50 PERCENT/GENERAL 30 PERCENT LIMITATIONS § 5.12 INTERPLAY OF SPECIAL 30 PERCENT/GENERAL 30 PERCENT LIMITATIONS § 5.13 TWENTY PERCENT LIMITATION § 5.14 QUALIFIED CONSERVATION CONTRIBUTION LAW § 5.15 CONSERVATION GIFTS BY FARMERS AND RANCHERS § 5.16 GIFTS FOR THE USE OF CHARITY § 5.17 BLENDING PERCENTAGE LIMITATIONS § 5.18 RULES FOR SPOUSES § 5.19 INFORMATION REQUIREMENTS § 5.20 PERCENTAGE LIMITATION FOR CORPORATIONS NOTES CHAPTER SIX: Estate and Gift Law § 6.1 OVERVIEW OF LAW § 6.2 FEDERAL GIFT TAX § 6.3 FEDERAL ESTATE TAX § 6.4 UNIFICATION OF TAXES § 6.5 REMAINDER INTERESTS § 6.6 ASCERTAINABILITY OF VALUE OF CHARITABLE INTEREST NOTES CHAPTER SEVEN: Unique Charitable Contribution Laws § 7.1 WORKS OF ART § 7.2 GEMS § 7.3 INVENTORY § 7.4 SCIENTIFIC RESEARCH PROPERTY § 7.5 LICENSE TO USE PATENT § 7.6 EASEMENTS AND OTHER CONSERVATION PROPERTY § 7.7 S CORPORATION STOCK § 7.8 SECTION 306 STOCK § 7.9 RETIREMENT PLAN ACCOUNTS § 7.10 COMMODITY FUTURES CONTRACTS § 7.11 DONORS' CREATIONS § 7.12 CHARITY AUCTIONS § 7.13 SERVICES § 7.14 UNREIMBURSED EXPENSES § 7.15 LIMITATION ON DEDUCTION FOR EXPENSES DUE TO PLEASURE § 7.16 AUTOMOBILE EXPENSES § 7.17 USE OF PROPERTY § 7.18 BARGAIN SALES § 7.19 PROPERTY SUBJECT TO DEBT § 7.20 FUTURE INTERESTS IN TANGIBLE PERSONAL PROPERTY § 7.21 CONTRIBUTIONS BY TRUSTS § 7.22 TAXIDERMY § 7.23 CLOTHING AND HOUSEHOLD ITEMS § 7.24 VEHICLES § 7.25 INTELLECTUAL PROPERTY § 7.26 FOREIGN TAX CREDIT § 7.27 SUBSISTENCE WHALING EXPENSES § 7.28 VIRTUAL CURRENCY TRANSACTIONS NOTES CHAPTER EIGHT: Additional Aspects of Deductible Giving § 8.1 CONTRIBUTIONS BY MEANS OF AN AGENT § 8.2 CONTRIBUTIONS FOR THE USE OF CHARITY § 8.3 CONDITIONAL CONTRIBUTIONS § 8.4 EARMARKING OF CONTRIBUTIONS FOR INDIVIDUALS § 8.5 INTERRELATIONSHIP WITH BUSINESS EXPENSE DEDUCTION § 8.6 DENIAL OF DEDUCTION FOR LOBBYING ACTIVITIES § 8.7 DEDUCTIBLE CONTRIBUTIONS TO NONCHARITABLE ORGANIZATIONS § 8.8 REALLOCATION OF DEDUCTIONS § 8.9 FUNDING OF TERRORISM § 8.10 STATUTE OF LIMITATIONS § 8.11 CONCEPT OF TRUST INCOME § 8.12 UNRELATED BUSINESS INCOME CHARITABLE DEDUCTION § 8.13 CHARITABLE FAMILY LIMITED PARTNERSHIPS § 8.14 ABUSIVE TAX TRANSACTIONS § 8.15 PUBLIC POLICY CONSIDERATIONS NOTES

      9  PART THREE: Planned Giving CHAPTER NINE: Planned Giving and Valuation § 9.1 PLANNED GIVING FUNDAMENTALS § 9.2 PARTIAL INTERESTS LAW § 9.3 OVERVIEW OF VALUATION LAW § 9.4 STANDARD ACTUARIAL FACTORS § 9.5 GENERAL ACTUARIAL VALUATIONS § 9.6 NONSTANDARD ACTUARIAL FACTORS § 9.7