Estate and gift tax charitable deductions /
"... surveys the estate tax charitable deduction allowed to a decedent's estate by [section] 2055 for transfers to qualifying recipients for public, charitable, religious, and other similar purposes, and the gift tax charitable deduction available to a transferor by [section] 2522 for life...
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| Previous Title: | Beckwith, Edward J. Estate and gift tax charitable deductions. |
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| Main Author: | |
| Corporate Author: | |
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
c2011-
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| Series: | Tax management portfolios ;
839-2nd |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_839&split=1 |
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| Summary: | "... surveys the estate tax charitable deduction allowed to a decedent's estate by [section] 2055 for transfers to qualifying recipients for public, charitable, religious, and other similar purposes, and the gift tax charitable deduction available to a transferor by [section] 2522 for lifetime transfers. The discussion of the estate tax deduction includes the criteria for eligible [section] 2055 recipients; the requirements for qualifying inter vivos and testamentary transfers; the interaction of [section] 2055 with the [section] 2518 qualified disclaimer; and the special rules that apply when a transfer involves property in which interests are split between charitable and noncharitable recipients. The discussion of the gift tax deduction includes the criteria for eligible [section] 2522 recipients; the requirements for qualifying transfers; and split-interest gifts. The Portfolio also discusses the requirements for obtaining a [section] 2106 charitable deduction for estates of nonresident non-citizen decedents. The Portfolio is an analysis of the practical and tax advantages of the deductions as well as the pitfalls of ineffective planning or no planning." |
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| Item Description: | Kept up to date with replacement pages "This portfolio revises and supersedes 839 T.M." |
| Physical Description: | v. (loose-leaf) ; 28 cm |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references (p. C1-C7) |
| ISBN: | 9781558718760 1558718761 |