Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 62
CHAPTER THREE Contributions of Money and Property
Оглавление§ 3.2 Contributions of Property in General
§ 3.3 Contributions of Long-Term Capital Gain Property in General
§ 3.4 Contributions of Ordinary Income Property (a) Definition of Ordinary Income Property (b) Deduction Reduction Rules (c) Special Rules of Inapplicability
§ 3.5 Certain Contributions of Capital Gain Property (a) General Deduction Reduction Rule (b) Qualified Appreciated Stock
§ 3.6 Contributions of Property for Unrelated Use (a) Special Rule (b) Definition of Unrelated Use (c) Recapture of Deduction
This chapter summarizes the federal tax law concerning the determination of the income tax charitable deduction for contributions of money or property, when the donor is not retaining or creating any interest in the item being transferred. The calculation of this deduction must be made under these rules before application of the general percentage limitations.1 Contributions of money or property, when the donor is creating an interest in the item being transferred, are subject to other rules.2
