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Estate and gift tax charitable deductions

Author: Edward J Beckwith; Tax Management Inc.
Publisher: Washington, D.C. : Tax Management, Inc., ©2001-
Series: Tax management portfolios, 839.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... surveys the estate tax charitable deductions 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  Read more...
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Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Edward J Beckwith; Tax Management Inc.
OCLC Number: 48384653
Notes: "This Portfolio revises and supersedes 261-3rd T.M."
Published: Arlington, Va., 2007-2011.
Description: 1 v. (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Scope --
Introduction to estate tax deduction --
Eligible recipients --
[Section] 2055(a) --
Qualifying transfers --
Split-interest transfers --
Former law on split interests and powers of diversion --
Amount deductible --
Proof to support deduction --
Disallowance of deduction --
[Section] 2055(a)(2), (a)(3) and (e)(1) --
Nonresident alien decedents --
[Section] 2106(a)(2) --
Introduction to gift tax deduction --
Table of worksheets.
Series Title: Tax management portfolios, 839.
Responsibility: by Edward J. Beckwith.

Abstract:

" ... surveys the estate tax charitable deductions 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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