Recently Expired Charitable Tax Provisions ("Tax Extenders") : In Brief.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Finance--Law and legislation.

Finance.

Political science.

Securities.

Tax incentives.

Physical Description:

1 online resource (1 online resource (9 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2015.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

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 15-R4-3517a in the 2015 issue.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Government Division. Recently Expired Charitable Tax Provisions ("Tax Extenders")

Access Restriction:

Restricted for use by site license.