Wildy logo
(020) 7242 5778

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


Sealy millman 2018 jp
Desmith out now
Luba housing

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.