Charitable Giving Answer, Book 2009

Front Cover
Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer tax system, inter vivos gifting strategies, valuations freezes, intra-family sales, buy-sell agreements, the marital deduction, planning strategies for retirement income distributions, and valuation of closely held business interests. This easy-to-use reference provides complete and comprehensive coverage of the strategies and practices for protecting a closely held business while limiting the tax burden on the estate's owner.
 

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Contents

CHAPTER
1-1
CHAPTER
1-3
CHAPTER 4
3-4
50 What is the timing of the estates charitable deduction? 333
3-33
54 Is it more tax advantageous to donate the property rather than selling the property and donating the proceeds? 334
3-34
56 Is there a limitation on the amount of the charitable deduction for estate tax purposes? 335
3-35
58 Does an estate determine the amount of the charitable deduction before or after the payment of estate taxes? 336
3-36
60 Is there a limitation on the amount of the charitable deduction for gift tax purposes? 337
3-37
27 When must the annuity or unitrust amount be paid? 513
6-22
Other Gifts of Partial Interests Qualified Conservation
7-1
CHAPTER 8
8-1
Other Planned Giving VehiclesTechniques
9-9
CHAPTER 10
10-1
Other Situations 1017
10-17
Advance IRS Rulings on the Value of Gifts 1027
10-27
Participation in Prohibited Tax Shelter
10-34

Contributions of Specific Types of Property
4-1
2 How should a contribution of cash be documented?
4-2
3 What is a charitable pledge?
4-3
5 Is a charitable pledge enforceable?
4-4
6 When is a contribution by check complete?
4-5
CHAPTER 6
4-6
88 Is a bequest of a U S savings bond to charity
4-47
99 What is the effect of the assignment of retirement accounts
4-53
CHAPTER 5
5-1
2 What are the technical requirements for a CRT?
5-2
3 What are the basic kinds of CRTs?
5-3
4 What is a CRAT?
5-4
6 What is a NICRUT?
5-5
7 What is a NIMCRUT?
5-6
10 Who can establish a CRT?
5-7
13 Must the trust be either a CRAT or a CRUT or can it be a combination of the two?
5-8
16 Can the annuity or unitrust payments be made to a trust?
5-9
19 If the spouse of the grantor of a CRT has a right under applicable state law to elect to receive a statutory share of the grantors estate will this right ...
5-10
20 What happens if the required annuity or unitrust payments are not made? 511
5-11
23 Is there a minimum required distribution? 512
5-12
25 Is there a maximum distribution? 513
5-13
Permissible Period of Payment or Term 516
5-16
Private Foundation Rules 533
5-33
Other SplitInterest Gifts
6-1
determined? 513
6-5
APPENDIX
10-39
APPENDIX C
C-1
APPENDIX
E-1
APPENDIX
F-1
APPENDIX
G-1
APPENDIX
H-1
Income Taxation of the Charitable
H-5
Revenue Procedure 200557
1-1
APPENDIX
J-1
APPENDIX
K-1
APPENDIX L
L-1
APPENDIX M
M-1
APPENDIX
M-15
APPENDIX
Q-1
APPENDIX
S-1
APPENDIX
U-1
APPENDIX V
U-15
APPENDIX X
X-1
APPENDIX
Y-1
Internal Revenue Code Sections
T-1
Cases T23
T-23
tioners who need quick and authoritative answers to questions concerning
IW-1
charitable deduction?
IW-4
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