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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2015

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2015-GVF-0445

Access Restriction:

Restricted for use by site license