Actions for Estate and gift tax charitable deductions

Email RIS file
Bookmark
Report an Issue

Estate and gift tax charitable deductions / Edward J. Beckwith, Natanya H. Allan

Author
Beckwith, Edward J.
Published
Arlington, VA : Tax Management, [2001]-
Copyright Date
[©2001]
Additional Creators
Allan, Natanya H. and Tax Management Inc
Access Online
  • www.bloomberglaw.com , Remote users need to be connected to the Penn State GlobalProtect VPN service to access

Availability

I Want It
I Want It

Finding items...

Series
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 -- Working papers.
Summary
" ... surveys the estate tax charitable deduction 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."
Subject(s)
Publication Frequency
Updated irregularly
Note
Formerly published in Washington, D.C., 2001-2007.
Title from title screen (viewed Oct. 4, 2011).
Bibliography Note
Includes bibliographical references.
Technical Details
Mode of access: World Wide Web.
View MARC record | catkey: 19173255