The Tax Law of Charitable Giving. Bruce R. Hopkins

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



Скачать книгу

charitable contribution allowable as a deduction experienced difficulty in determining before the end of the tax year what their net income would be (S. Rep. No. 831, 81st Cong., 1st Sess. (vol. 3) 3–4 (1949)).

      75 75 See § 4.16.

      76 76 See IRC § 1361(a)(1).

      77 77 See § 4.18.

      78 78 IRC § 1366(a)(1)(A).

      79 79 Rev. Rul. 2000-43, 2000-2 C.B. 333.

      80 80 IRC § 1363(b). The election provided by IRC § 170(a)(2) is not available to an individual.

      81 81 IRC § 703(a)(2)(C).

      82 82 IRC § 1366(a)(1)(A).

      83 83 IRC § 1367(a)(2)(B).

      84 84 IRC § 1367(a)(2). This rule is comparable to the basis adjustment rule in the case of charitable contributions made by a partnership (see § 6.16).

      85 85 The IRS ruled that, if an S corporation made a charitable contribution of appreciated property during a tax year beginning after December 31, 2005, and before January 1, 2008, the amount of the charitable contribution deduction a shareholder of the corporation may claim may not exceed the sum of (1) the shareholder's pro rata share of the fair market value of the contributed property over the property's adjusted tax basis and (2) the loss limitation amount (IRC § 1366(d)) that is allocable to the contributed property's adjusted basis (Reg. § 1.1366-2(a)(4)). Rev. Rul. 2008-16, 2008-1 C.B. 585.

      86 86 IRC § 703(a)(2)(C).

      87 87 IRC § 702(a)(4); Reg. §§ 1.702-1(a)(4), 1.703-1(a)(2)(iv).

      88 88 Reg. § 1.170A-1(h)(7).

      89 89 See ch. 7.

      90 90 Rev. Rul. 96-11, 1996-1 C.B. 140.

      91 91 IRC § 705(a)(1).

      92 92 IRC § 705(a)(2).

      93 93 IRC § 705(a)(1)(B), (a)(2)(B).

      94 94 IRC § 705(a)(1)(B).

      95 95 IRC § 705(a)(2)(B).

      96 96 Another illustration of these rules is available in Priv. Ltr. Rul. 200208019, concerning the federal tax consequences of the making of a qualified conservation contribution (see § 7.6) by a partnership.

      97 97 IRC § 704(d).

      98 98 Act § 13503(b).

      99 99 See § 2.6, third bulleted item.

      100 100 Similar issues arise in the context of contributions of vehicles. See § 7.24.

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

/9j/4AAQSkZJRgABAQEBLAEsAAD/7R7mUGhvdG9zaG9wIDMuMAA4QklNBAQAAAAAAC0cAgAAAgAA HAJQAAdzZGVja2VyHAIFABU5NzgxMTE5NzU2MDAyX2N2ci5wZGYAOEJJTQQlAAAAAAAQCuFhCOBs egRcx8VPFfWiKzhCSU0EOgAAAAAA5QAAABAAAAABAAAAAAALcHJpbnRPdXRwdXQAAAAFAAAAAFBz dFNib29sAQAAAABJbnRlZW51bQAAAABJbnRlAAAAAENscm0AAAAPcHJpbnRTaXh0ZWVuQml0Ym9v bAAAAAALcHJpbnRlck5hbWVURVhUAAAAAQAAAAAAD3ByaW50UHJvb2ZTZXR1cE9iamMAAAAMAFAA cgBvAG8AZgAgAFMAZQB0AHUAcAAAAAAACnByb29mU2V0dXAAAAABAAAAAEJsdG5lbnVtAAAADGJ1 aWx0aW5Qcm9vZgAAAAlwcm9vZkNNWUsAOEJJTQQ7AAAAAAItAAAAEAAAAAEAAAAAABJwcmludE91 dHB1dE9wdGlvbnMAAAAXAAAAAENwdG5ib29sAAAAAABDbGJyYm9vbAAAAAAAUmdzTWJvb2wAAAAA AENybkNib29sAAAAAABDbnRDYm9vbAAAAAAATGJsc2Jvb2wAAAAAAE5ndHZib29sAAAAAABFbWxE Ym9vbAAAAAAASW50cmJvb2wAAAAAAEJja2dPYmpjAAAAAQAAAAAAAFJHQkMAAAADAAAAAFJkICBk b3ViQG/gAAAAAAAAAAAAR3JuIGRvdWJAb+AAAAAAAAAAAABCbCAgZG91YkBv4AAAAAAAAAAAAEJy ZFRVbnRGI1JsdAAAAAAAAAAAAAAAAEJsZCBVbnRGI1JsdAAAAAAAAAAAAAAAAFJzbHRVbnRGI1B4 bEBywAAAAAAAAAAACnZlY3RvckRhdGFib29sAQAAAABQZ1BzZW51bQAAAABQZ1BzAAAAAFBnUEMA AAAATGVmdFVudEYjUmx0AAAAAAAAAAAAAAAAVG9wIFVudEYjUmx0AAAAAAAAAAAAAAAAU2NsIFVu dEYjUHJjQFkAAAAAAAAAAAAQY3JvcFdoZW5QcmludGluZ2Jvb2wAAAAADmNyb3BSZWN0Qm90dG9t bG9uZwAAAAAAAAAMY3JvcFJlY3RMZWZ0bG9uZwAAAAAAAAANY3JvcFJlY3RSaWdodGxvbmcAAAAA AAAAC2Nyb3BSZWN0VG9wbG9uZwAAAAAAOEJJTQPtAAAAAAAQASwAAAABAAEBLAAAAAEAAThCSU0E JgAAAAAADgAAAAAAAAAAAAA/gAAAOEJJTQQNAAAAAAAEAAAAWjhCSU0EGQAAAAAABAAAAB44QklN A/MAAAAAAAkAAAAAAAAAAAEAOEJJTScQAAAAAAAKAAEAAAAAAAAAAThCSU0D9QAAAAAASAAvZmYA AQBsZmYABgAAAAAAAQAvZmYAAQChmZoABgAAAAAAAQAyAAAAAQBaAAAABgAAAAAAAQA1AAAAAQAt AAAABgAAAAAAAThCSU0D+AAAAAAAcAAA/////////////////////////////wPoAAAAAP////// //////////////////////8D6AAAAAD/////////////////////////////A+gAAAAA//////// /////////////////////wPoAAA4QklNBAAAAAAAAAIAADhCSU0EAgAAAAAAAgAAOEJJTQQwAAAA AAABAQA4QklNBC0AAAAAAAYAAQAAAAI4QklNBAgAAAAAABAAAAABAAACQAAAAkAAAAAAOEJJTQQe AAAAAAAEAAAAADhCSU0EGgAAAAADTwAAAAYAAAAAAAAAAAAADAQAAAfnAAAADQA5ADcAOAAxADEA MQA5ADcANQA2ADAAMAAyAAAAAQAAAAAAAAAAAAAAAAAAAAAAAAABAAAAAAAAAAAAAAfnAAAMBAAA AAAAAAAAAAAAAAAAAAABAAAAAAAAAAAAAAAAAAAAAAAAABAAAAABAAAAAAAAbnVsbAAAAAIAAAAG Ym91bmRzT2JqYwAAAAEAAAAAAABSY3QxAAAABAAAAABUb3AgbG9uZwAAAAAAAAAATGVmdGxvbmcA AAAAAAAAAEJ0b21sb25nAAAMBAAAAABSZ2h0bG9uZwAAB+cAAAAGc2xpY2VzVmxMcwAAAAFPYmpj AAAAAQAAAAAABXNsaWNlAAAAEgAAAAdzbGljZUlEbG9uZwAAAAAAAAAHZ3JvdXBJRGxvbmcAAAAA AAAABm9yaWdpbmVudW0AAAAMRVNsaWNlT3JpZ2luAAAADWF1dG9HZW5lcmF0ZWQAAAAAVHlwZWVu dW0AAAAKRVNsaWNlVHlwZQAAAABJbWcgAAAABmJvdW5kc09iamMAAAABAAAAAAAAUmN0MQAAAAQA AAAAVG9wIGxvbmcAAAAAAAAAAExlZnRsb25nAAAAAAAAAABCdG9tbG9uZwAADAQAAAAAUmdodGxv bmcAAAfnAAAAA3VybFRFWFQAAAABAAAAAAAAbnVsbFRFWFQAAAABAAAAAAAATXNnZVRFWFQAAAAB AAAAAAAGYWx0VGFnVEVYVAAAAAEAAAAAAA5jZWxsVGV4dElzSFRNTGJvb2wBAAAACGNlbGxUZXh0 VEVYVAAAAAEAAAAAAAlob3J6QWxpZ25lbnVtAAAAD0VTbGljZUhvcnpBbGlnbgAAAAdkZWZhdWx0 AAAACXZlcnRBbGlnbmVudW0AAAAPRVNsaWNlVmVydEFsaWduAAAAB2RlZmF1bHQAAAALYmdDb2xv clR5cGVlbnVtAAAAEUVTbGljZUJHQ29sb3JUeXBlAAAAAE5vbmUAAAAJdG9wT3V0c2V0bG9uZwAA AAAAAAAKbGVmdE91dHNldGxvbmcAAAAAAAAADGJvdHRvbU91dHNldGxvbmcAAAAAAAAAC3JpZ2h0 T3