Recently Expired Charitable Tax Provisions ("Tax Extenders") [electronic resource] : In Brief
- Corporate Author:
- Library of Congress. Government Division
- [Place of publication not identified] : [publisher not identified], 2015.
- Physical Description:
- 1 online resource (9 pages), digital, PDF file
- Presents and discusses economic impact of temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. Includes enhanced charitable deduction for contributions of food inventory, tax-free distributions from individual retirement accounts for charitable purposes, basis adjustment to stock of S corporations making charitable contributions of property, and special rules for contributions of capital gain real property for conservation purposes.
This report is one in a series of updates. For the most recent coverage of this report series, please see 14-R4-3517 in the 2014 issue.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Aug. 2015). Reuse except for individual research requires license from ProQuest, LLC.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 18415720