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Charitable Giving Answer
Categories :"Business & Economics"
Author By :"Catherine W. Wilkinson","Jean M. Baxley"
Published Date : 2008-11-01
Published by : CCH
Books Language : en
Description
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.
9, 2002)] Taxpayers who make enforceable pledges on their own behalf may not \u003cbr\u003e\nsatisfy their \u003cb\u003echaritable\u003c/b\u003e pledges by establishing a \u003cb\u003echaritable\u003c/b\u003e trust with the pledgee \u003cbr\u003e\nas a \u003cb\u003echaritable\u003c/b\u003e beneficiary. [See Reg. § 53.4941 (d)-2(f)(l); Ltr. Rul. 9714010 ...
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Reference
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Free ebook Charity CALIFORNIA - Charitable Giving Answer
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