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Wildy’s Book News

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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

Price: £225.00

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The Tax Law of Charitable Giving 5th ed

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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.