Financial Accounting in an Economic Context 8th Edition Pratt Test Bank
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Product details:
- ISBN-10 : 0470635290
- ISBN-13 : 978-0470635292
- Author: Jamie Pratt
Table of contents:
PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING
Chapter One Charitable Giving Law: Basic Concepts 3
* 1.4 Statistical Profile of Charitable Sector 3
Chapter Two The United States Tax System: An Overview 5
* 2.4 Concept of Adjusted Gross Income 5
* 2.6 Standard Deduction 5
* 2.7 Concepts of Taxable Income 5
* 2.15 Taxation of Income 6
PART TWO BASICS OF CHARITABLE GIVING LAW
Chapter Three Fundamental Concepts 11
* 3.1 Meaning of Gift 11
3.3 Meaning of Charitable Organization 14
* 3.4 Public Charities and Private Foundations 15
* 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 15
* 3.6A Charitable Organizations Listing Reliance Rules (New) 15
Chapter Four Gifts of Money and Property 19
* 4.3 Gifts of Long-Term Capital Gain Property in General 19
* 4.5 Certain Gifts of Capital Gain Property 19
4.6 Gifts of Property for Unrelated Use 19
PART THREE CHARITABLE GIVING IN GENERAL
Chapter Six Timing of Charitable Deductions 23
* 6.15 Gifts by S Corporations 23
Chapter Eight Estate and Gift Tax Considerations 25
* 8.2 Federal Gift Tax 25
* 8.3 Federal Estate Tax 26
* 8.4 Unification of Taxes 27
* 8.4A Estate and Gift Tax Regime (New) 27
8.7 Remainder Interests 28
Chapter Nine Special Gift Situations 29
* 9.3 Inventory 29
* 9.5 Computer Technology or Equipment 30
* 9.7 Conservation Property 30
* 9.10 Retirement Plan Accounts 34
9.12 Donors’ Creations 34
* 9.15 Unreimbursed Expenses 34
* 9.17 Automobile Expenses 35
9.19 Bargain Sales 36
* 9.22 Contributions by Trusts 36
* 9.31 Public Policy Considerations 37
Chapter Ten Other Aspects of Deductible Giving 41
* 10.1 Valuation of Property 41
* 10.4 Conditional Gifts 42
10.9 Deductible Gifts to Noncharitable Organizations 44
* 10.14 Penalties 45
PART FOUR PLANNED GIVING
Chapter Eleven Valuation of Partial Interests 51
* 11.3 General Actuarial Valuations 51
Chapter Twelve Charitable Remainder Trusts 53
* 12.2 Charitable Remainder Annuity Trust Rules 53
12.4 Issues 53
12.7 Early Terminations of Charitable Remainder Trusts 54
* 12.8 Taxation of Charitable Remainder Trusts 54
* 12.9 Mandatory Provisions 55
* 12.10 Private Foundation Rules 55
PART FIVE INTERNATIONAL CHARITABLE GIVING
Chapter Eighteen International Giving by Individuals during Lifetime 59
* 18.2 Background 59
* 18.5 Summary 59
PART SIX ADMINISTRATION OF CHARITABLE GIVING PROGRAMS
Chapter Twenty-One Substantiation and Appraisal Requirements 63
* 21.2 Substantiation Requirements for Gifts of Money 63
* 21.3 Substantiation Requirements for Gifts of $250 or More 63
21.4 Substantiation Requirements for Noncash Gifts 64
21.5 Appraisal Requirements 64
21.6 Appraisals and Penalties 67
* 21.8 Burden of Proof Rules 67
Chapter Twenty-Two Disclosure Requirements 69
* 22.2 Quid Pro Quo Contribution Rules 69
Chapter Twenty-Four Reporting Requirements 71
* 24.13 Split-Interest Trust Filing Requirements 71
PART SEVEN APPENDICES
Appendix E: Inflation-Adjusted Insubstantiality Threshold—$50 Test 75
Appendix F: Inflation-Adjusted Insubstantiality Threshold—$25 Test 77
Appendix G: Inflation-Adjusted Low-Cost Article Definition 79
Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC § 7520) 81
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