Key features of the new edition include: (1) new rules concerning charitable contributions of used vehicles and intellectual property, (2) new rules concerning the concepts of income and principal, (3) new characterization and ordering rules applicable to charitable remainder trusts, (4) application of the public policy doctrine to the availability of the charitable deduction, and (5) impact of the tax cut legislation on the charitable giving rules. (6) glossary.
- ISBN: 978-0-470-28655-5
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 264
- Fecha Publicación: 02/04/2009
- Nº Volúmenes: 1
- Idioma: Inglés