I want this evening to discuss with you an important proposedamendment to the federal estate tax law, under which the deductionallowed for charitable bequests-now unlimited in amount-would be limited to a specified percentage of the testator\u27s estate.The most frequently mentioned figure is 50 per cent. Similarproposals to emulate the income tax by imposing a percentagelimit on the deduction of charitable contributions have beenfloated from time to time for at least 35 years, but recently thesetrial balloons have attracted more attention on Capitol Hill thanever before. By itself, the issue is a narrow one, affecting only asmall fraction of estates; but I propose to show that it raises fundamentalissues about the nature and objectives of ...
A taxpayer is entitled to a charitable contribution deduction for gifts of money or property made du...
On average, nearly $46 billion of property is given to charitable organizations each year, about twe...
Taxpayers sometimes die with a right to gross income that has not been received at the time of death...
I want this evening to discuss with you an important proposedamendment to the federal estate tax law...
The testator gave the residue of his estate to a charity. When the widow of the testator made known ...
After years of neglect, the estate and gift tax recently became the center of a heated policy debate...
This article provides a succinct overview of the main federal income tax law rules affecting charita...
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of thei...
The testator gave the residue of his estate to a charity. When the widow of the testator made known ...
Testator bequeathed a remainder interest to charitable organizations which was contingent upon her s...
In this article, Zelinsky argues that all large estates should support the federal treasury and that...
In this article, Zelinsky argues that all large estates should support the federal treasury and that...
In this article, Zelinsky argues that all large estates should support the federal treasury and that...
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of thei...
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of thei...
A taxpayer is entitled to a charitable contribution deduction for gifts of money or property made du...
On average, nearly $46 billion of property is given to charitable organizations each year, about twe...
Taxpayers sometimes die with a right to gross income that has not been received at the time of death...
I want this evening to discuss with you an important proposedamendment to the federal estate tax law...
The testator gave the residue of his estate to a charity. When the widow of the testator made known ...
After years of neglect, the estate and gift tax recently became the center of a heated policy debate...
This article provides a succinct overview of the main federal income tax law rules affecting charita...
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of thei...
The testator gave the residue of his estate to a charity. When the widow of the testator made known ...
Testator bequeathed a remainder interest to charitable organizations which was contingent upon her s...
In this article, Zelinsky argues that all large estates should support the federal treasury and that...
In this article, Zelinsky argues that all large estates should support the federal treasury and that...
In this article, Zelinsky argues that all large estates should support the federal treasury and that...
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of thei...
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of thei...
A taxpayer is entitled to a charitable contribution deduction for gifts of money or property made du...
On average, nearly $46 billion of property is given to charitable organizations each year, about twe...
Taxpayers sometimes die with a right to gross income that has not been received at the time of death...