Financial accounting: working papers

INDICE: Note to the Reader: Sections not in the main volume, The Tax Law ofCharitable Giving, Fourth Edition (9780470560600), are indicated by "(New)" after the title. Material new to or modified in this supplement is indicated byan asterisk in the left margins in the Contents and throughout the supplement.About the Author ixPreface xiBook Citations xiiiPART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVINGChapter One Charitable Giving Law: Basic Concepts 3∗ 1.4 Statistical Profile of Charitable Sector 3Chapter Two The United States Tax System: An Overview 5∗ 2.4 Concept of Adjusted Gross Income 5∗ 2.6 Standard Deduction 5∗ 2.7 Concepts of Taxable Income 5∗ 2.15 Taxation of Income 6PART TWO BASICS OF CHARITABLE GIVING LAWChapter Three Fundamental Concepts 11∗ 3.1 Meaning of Gift 113.3 Meaning of Charitable Organization 14∗ 3.4 Public Charities and Private Foundations 15∗ 3.6 Factors Affecting IncomeTax Deductibility of Charitable Gifts 15∗ 3.6A Charitable Organizations Listing Reliance Rules (New) 15Chapter Four Gifts of Money and Property 19∗ 4.3Gifts of Long-Term Capital Gain Property in General 19∗ 4.5 Certain Gifts of Capital Gain Property 194.6 Gifts of Property for Unrelated Use 19PART THREECHARITABLE GIVING IN GENERALChapter Six Timing of Charitable Deductions 23∗6.15 Gifts by S Corporations 23Chapter Eight Estate and Gift Tax Considerations 25∗ 8.2 Federal Gift Tax 25∗ 8.3 Federal Estate Tax 26∗ 8.4 Unification of Taxes 27∗ 8.4A Estate and Gift Tax Regime (New) 278.7 Remainder Interests 28Chapter Nine Special Gift Situations 29∗ 9.3 Inventory 29∗ 9.5 Computer Technology or Equipment 30∗ 9.7 Conservation Property 30∗ 9.10 Retirement Plan Accounts 349.12 Donors’ Creations 34∗ 9.15 Unreimbursed Expenses 34∗ 9.17 Automobile Expenses 359.19 Bargain Sales 36∗ 9.22 Contributions by Trusts 36∗ 9.31 Public Policy Considerations 37Chapter Ten Other Aspects of Deductible Giving 41∗ 10.1 Valuation of Property 41∗ 10.4 Conditional Gifts 4210.9 Deductible Gifts to Noncharitable Organizations 44∗ 10.14 Penalties 45PART FOUR PLANNED GIVINGChapter Eleven Valuation of Partial Interests 51∗ 11.3 General Actuarial Valuations 51Chapter Twelve Charitable Remainder Trusts 53∗ 12.2 Charitable Remainder Annuity Trust Rules 5312.4 Issues 5312.7 Early Terminations of Charitable Remainder Trusts 54∗ 12.8 Taxation of Charitable Remainder Trusts 54∗ 12.9 Mandatory Provisions 55∗ 12.10 Private Foundation Rules 55PART FIVE INTERNATIONAL CHARITABLE GIVINGChapter Eighteen International Giving by Individuals during Lifetime 59∗ 18.2 Background 59∗ 18.5 Summary 59PART SIX ADMINISTRATION OF CHARITABLE GIVING PROGRAMSChapter Twenty-One Substantiation and Appraisal Requirements 63∗ 21.2 Substantiation Requirements for Gifts of Money 63∗ 21.3 Substantiation Requirements for Gifts of $250 or More 6321.4 Substantiation Requirements for Noncash Gifts 6421.5 Appraisal Requirements 6421.6 Appraisals and Penalties 67∗ 21.8 Burden of ProofRules 67Chapter Twenty-Two Disclosure Requirements 69∗ 22.2 Quid Pro Quo Contribution Rules 69Chapter Twenty-Four Reporting Requirements 71∗ 24.13 Split-Interest Trust Filing Requirements 71PART SEVEN APPENDICESAppendix E: Inflation-Adjusted Insubstantiality Threshold—$50 Test 75Appendix F: Inflation-Adjusted Insubstantiality Threshold—$25 Test 77Appendix G: Inflation-Adjusted Low-Cost Article Definition 79Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC Âo 7520) 81TablesCumulative Table of Cases 89Cumulative Table of IRS Revenue Rulings and Revenue Procedures 97Cumulative Table of IRS Private Determinations Cited in Text 101Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda105Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 115Cumulative Table of Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit Counsel 119Cumulative Table of Private Letter Rulings and Technical Advice Memoranda discussed in Bruce R. Hopkins’ Nonprofit Counsel 121CumulativeIndex 123

• ISBN: 978-1-118-10298-5
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 864
• Fecha Publicación: 03/04/2012
• Nº Volúmenes: 1
• Idioma: Inglés