Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 23 No 5 May/June 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

Price: £110.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Sealy millman 2018 jp
Desmith out now
Luba housing
Biall2018b
Smpc30unti31jul

The Tax Law of Charitable Giving 5th ed

Image not available lge

ISBN13: 9781118768037
Published: July 2014
Publisher: John Wiley & Sons Ltd
Country of Publication: USA
Format: Hardback
Price: £240.00



Despatched in 5 to 7 days.

This updated and expanded edition is the only book to tackle the increasingly complex maze of charitable giving regulations.

Key features of the new edition include:

  • A summary of recent case law concerning meaning of term gift and quip pro quo situations precluding charitable deduction.
  • A summary of Department of Treasury finding of loss to federal government of over $1 billion due to improper noncash gifts deductions.
  • An update of case law concerning contributions of conservation easements as well as bargain sale law to include two new court decisions and valuation developments.
  • An expansion of discussion of IRS's recent determination that contributions to charities' disregarded entities are deductible.
  • A discussion of new health care tax on investment income of trusts and impact on pooled income funds.
  • Updates of federal estate tax law, of case law on substantiation requirements, and of case law on appraisal requirements.
  • Coverage of new Department of Treasury regulations (expected soon) concerning charitable giving recordkeeping, substantiation and appraisal rules.