Journal Issue:
Agricultural Law Digest: Volume 5, Issue 21

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Deduction for a Charitable Remainder
( 1994-10-28) Harl, Neil ; Iowa State University Digital Repository

Before 1969, it was relatively simple to obtain a charitable income tax, gift tax or estate tax deduction for gifts of remainder interests to eligible charitable organizations following a life estate or term interest. The rules were tightened up significantly in the Tax Reform Act of 1969.

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Cases, Regulations and Statutes
( 1994-10-28) Achenbach, Robert ; Iowa State University Digital Repository
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