Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 66

§ 3.4 CONTRIBUTIONS OF ORDINARY INCOME PROPERTY

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The federal tax law places limitations on the deductibility of property that, if sold, would give rise to gain that is not long-term capital gain. This type of property, which is termed ordinary income property, includes short-term capital gain property.

Federal tax law provides a rule requiring the modification of what would otherwise be the charitable deduction for a contribution of property that is ordinary income property.

The Tax Law of Charitable Giving

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