The Tax Law of Charitable Giving. Bruce R. Hopkins

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Название The Tax Law of Charitable Giving
Автор произведения Bruce R. Hopkins
Жанр Личностный рост
Серия
Издательство Личностный рост
Год выпуска 0
isbn 9781119756026



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Magnolia Dev. Corp. v. Commissioner, 19 T.C.M. (CCH) 934, 937 (1960). Also Palmer v. Commissioner, 468 F.2d 705 (10th Cir. 1972); Tatum v. Commissioner, 400 F.2d 242 (5th Cir. 1968); Friedman v. Commissioner, 346 F.2d 506 (6th Cir. 1965).

      91 91 Sheppard v. United States, 361 F.2d 972, 978 (Ct. Cl. 1966). Also Behrend v. United States, 73-1 U.S.T.C. ¶ 9123 (4th Cir. 1972); Fox v. Commissioner, 27 T.C.M. (CCH) 1001 (1968).

      92 92 See ch. 10.

      93 93 Priv. Ltr. Rul. 9452020.

      94 94 Priv. Ltr. Rul. 9452026. An application of the step transaction doctrine, albeit not entailing a charitable contribution, was made available when a court disregarded a series of transactions entered into by a family involving the purchase of ranch properties and subsequent tax-free exchanges of these properties with family-controlled entities (True v. United States, 190 F.3d 1165 (10th Cir. 1999)).

      95 95 Rev. Rul. 55-410, 1955-1 C.B. 297.

      96 96 E.g., Priv. Ltr. Rul. 200202034.

      97 97 E.g., Priv. Ltr. Rul. 200241044.

      98 98 IRC § 163(a).

      99 99 Peerless Indus., Inc. v. United States, 94-1 U.S.T.C. ¶ 50,043 (E.D. Pa. 1994).

      100 100 Id. at 83,174.

      101 101 IRC § 170(a)(2).

      102 102 See § 2.4(c).

      103 103 IRC § 4946 (see Private Foundations ch. 4).

      104 104 IRC § 4941 (see Private Foundations ch. 5).

      105 105 Reg. § 53.4941(d)-2(c)(3).

      106 106 Reg. §§ 53.4941(d)-2(f)(2), 53.4941(d)-2(f)(4), Example (4).

      107 107 Rev. Rul. 77-160, 1977-1 C.B. 351, 352.

PART TWO Charitable Giving in General

        § 4.1 Overview of Law

        § 4.2 Contributions of Money in General

        § 4.3 Contributions of Money by Check

        § 4.4 Contributions of Money by Credit Card

        § 4.5 Contributions of Money by Telephone

        § 4.6 Contributions of Securities

        § 4.7 Contributions of Copyright Interest

        § 4.8 Contributions by Means of Notes

        § 4.9 Contributions by Letters of Credit

        § 4.10 Contributions of Property Subject to Option

        § 4.11 Contributions of Stock Options

        § 4.12 Contributions of Credit Card Rebates

        § 4.13 Contributions of Tangible Personal Property

        § 4.14 Contributions of Real Property

        § 4.15 Contributions of Easements

        § 4.16 Contributions by C Corporations

        § 4.17 Contributions by S Corporations

        § 4.18 Contributions by Partnerships

        § 4.19 Contributions by Means of the Internet

      The matter of the timing of a federal income tax charitable contribution deduction concerns the tax year for which the gift is deductible. To determine this year, the federal tax law follows the concept of title; that is, the contribution is for the year in which title to the item that is the subject of the gift passes from the donor to the donee. Title to property generally passes when all of the rights to and