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§ 5.10 INTERPLAY OF 50 PERCENT/SPECIAL 30 PERCENT LIMITATIONS
§ 5.11 INTERPLAY OF 50 PERCENT/GENERAL 30 PERCENT LIMITATIONS
§ 5.12 INTERPLAY OF SPECIAL 30 PERCENT/GENERAL 30 PERCENT LIMITATIONS
§ 5.13 TWENTY PERCENT LIMITATION
§ 5.14 QUALIFIED CONSERVATION CONTRIBUTION LAW
§ 5.15 CONSERVATION GIFTS BY FARMERS AND RANCHERS
§ 5.16 GIFTS FOR THE USE OF CHARITY
§ 5.17 BLENDING PERCENTAGE LIMITATIONS
§ 5.18 RULES FOR SPOUSES
§ 5.19 INFORMATION REQUIREMENTS
§ 5.20 PERCENTAGE LIMITATION FOR CORPORATIONS
NOTES
CHAPTER SIX: Estate and Gift Law
§ 6.1 OVERVIEW OF LAW
§ 6.2 FEDERAL GIFT TAX
§ 6.3 FEDERAL ESTATE TAX
§ 6.4 UNIFICATION OF TAXES
§ 6.5 REMAINDER INTERESTS
§ 6.6 ASCERTAINABILITY OF VALUE OF CHARITABLE INTEREST
NOTES
CHAPTER SEVEN: Unique Charitable Contribution Laws
§ 7.1 WORKS OF ART
§ 7.2 GEMS
§ 7.3 INVENTORY
§ 7.4 SCIENTIFIC RESEARCH PROPERTY
§ 7.5 LICENSE TO USE PATENT
§ 7.6 EASEMENTS AND OTHER CONSERVATION PROPERTY
§ 7.7 S CORPORATION STOCK
§ 7.8 SECTION 306 STOCK
§ 7.9 RETIREMENT PLAN ACCOUNTS
§ 7.10 COMMODITY FUTURES CONTRACTS
§ 7.11 DONORS' CREATIONS
§ 7.12 CHARITY AUCTIONS
§ 7.13 SERVICES
§ 7.14 UNREIMBURSED EXPENSES
§ 7.15 LIMITATION ON DEDUCTION FOR EXPENSES DUE TO PLEASURE
§ 7.16 AUTOMOBILE EXPENSES
§ 7.17 USE OF PROPERTY
§ 7.18 BARGAIN SALES
§ 7.19 PROPERTY SUBJECT TO DEBT
§ 7.20 FUTURE INTERESTS IN TANGIBLE PERSONAL PROPERTY
§ 7.21 CONTRIBUTIONS BY TRUSTS
§ 7.22 TAXIDERMY
§ 7.23 CLOTHING AND HOUSEHOLD ITEMS
§ 7.24 VEHICLES
§ 7.25 INTELLECTUAL PROPERTY
§ 7.26 FOREIGN TAX CREDIT
§ 7.27 SUBSISTENCE WHALING EXPENSES
§ 7.28 VIRTUAL CURRENCY TRANSACTIONS
NOTES
CHAPTER EIGHT: Additional Aspects of Deductible Giving
§ 8.1 CONTRIBUTIONS BY MEANS OF AN AGENT
§ 8.2 CONTRIBUTIONS FOR THE USE OF CHARITY
§ 8.3 CONDITIONAL CONTRIBUTIONS
§ 8.4 EARMARKING OF CONTRIBUTIONS FOR INDIVIDUALS
§ 8.5 INTERRELATIONSHIP WITH BUSINESS EXPENSE DEDUCTION
§ 8.6 DENIAL OF DEDUCTION FOR LOBBYING ACTIVITIES
§ 8.7 DEDUCTIBLE CONTRIBUTIONS TO NONCHARITABLE ORGANIZATIONS
§ 8.8 REALLOCATION OF DEDUCTIONS
§ 8.9 FUNDING OF TERRORISM
§ 8.10 STATUTE OF LIMITATIONS
§ 8.11 CONCEPT OF TRUST INCOME
§ 8.12 UNRELATED BUSINESS INCOME CHARITABLE DEDUCTION
§ 8.13 CHARITABLE FAMILY LIMITED PARTNERSHIPS
§ 8.14 ABUSIVE TAX TRANSACTIONS
§ 8.15 PUBLIC POLICY CONSIDERATIONS
NOTES
9 PART THREE: Planned Giving CHAPTER NINE: Planned Giving and Valuation § 9.1 PLANNED GIVING FUNDAMENTALS § 9.2 PARTIAL INTERESTS LAW § 9.3 OVERVIEW OF VALUATION LAW § 9.4 STANDARD ACTUARIAL FACTORS § 9.5 GENERAL
