Deduction for a Charitable Remainder

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T12:55:59.000
dc.date.accessioned 2020-06-29T22:59:38Z
dc.date.available 2020-06-29T22:59:38Z
dc.date.embargo 2017-05-31
dc.date.issued 1994-10-28
dc.description.abstract <p>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.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol5/iss21/1/
dc.identifier.articleid 1259
dc.identifier.contextkey 10234179
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol5/iss21/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4021
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol5/iss21/1/AgLawDigest_v05n21_01.pdf|||Fri Jan 14 17:39:58 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Deduction for a Charitable Remainder
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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