Charitable Giving Answer, Book 2009
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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50 What is the timing of the estates charitable deduction? 333
54 Is it more tax advantageous to donate the property rather than selling the property and donating the proceeds? 334
56 Is there a limitation on the amount of the charitable deduction for estate tax purposes? 335
58 Does an estate determine the amount of the charitable deduction before or after the payment of estate taxes? 336
60 Is there a limitation on the amount of the charitable deduction for gift tax purposes? 337
27 When must the annuity or unitrust amount be paid? 513
Other Gifts of Partial Interests Qualified Conservation
Other Planned Giving VehiclesTechniques
Other Situations 1017
Advance IRS Rulings on the Value of Gifts 1027
Participation in Prohibited Tax Shelter
Contributions of Specific Types of Property
2 How should a contribution of cash be documented?
3 What is a charitable pledge?
5 Is a charitable pledge enforceable?
6 When is a contribution by check complete?
88 Is a bequest of a U S savings bond to charity
99 What is the effect of the assignment of retirement accounts
2 What are the technical requirements for a CRT?
3 What are the basic kinds of CRTs?
4 What is a CRAT?
6 What is a NICRUT?
7 What is a NIMCRUT?
10 Who can establish a CRT?
13 Must the trust be either a CRAT or a CRUT or can it be a combination of the two?
16 Can the annuity or unitrust payments be made to a trust?
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 ...
20 What happens if the required annuity or unitrust payments are not made? 511
23 Is there a minimum required distribution? 512
25 Is there a maximum distribution? 513
Permissible Period of Payment or Term 516
Private Foundation Rules 533
Other SplitInterest Gifts
Income Taxation of the Charitable
Revenue Procedure 200557
Internal Revenue Code Sections
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additional contribution alternate provision amount equal Annotations for Paragraph annuity amount annuity or unitrust apply bargain sale calculating the unitrust capital gain property charitable beneficiary charitable contribution charitable organization charitable recipient charitable remainderman Code corporation CRUT determined distributed donated donee organization donor estate tax fair market value fixed percentage amount fixed percentage method gift tax governing instrument grantor hereinafter income tax charitable Initial Recipient inter vivos IRC Section ordinary income organization described paid payable Payment of Unitrust percentage amount described percentage limitations pooled income fund Predeceasing Recipient private foundation Proc Proration of Unitrust public charity qualified appraisal qualified conservation contributions quid pro quo regulations remainder interest revenue procedure sample trust Successor Recipient supporting organization tax charitable deduction taxpayer testamentary tion transfer triggering event trust assets trust in section trust income trust instrument unitrust amount unitrust interest unitrust payments unitrust period valuation date