Charitable contribution substantiation procedures in statute not available in absence of regulations.
In: Tax Adviser, 2017-11-01, S. 5-6
Online
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Zugriff:
The article discusess U.S. Tax Court case 15 West 17th Street LLC on charitable contribution deductions. In this case the company on its partnership return claimed a charitable contribution deduction related to a conservation easement of a historic building in New York City, wherein the U.S. Internal Revenue Service disallowed the charitable contribution deduction. Court denied the motion for summary judgment and mentioned deductions in statute not available in absence of regulations.
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Charitable contribution substantiation procedures in statute not available in absence of regulations.
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Autor/in / Beteiligte Person: | Borkes, Jason |
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Zeitschrift: | Tax Adviser, 2017-11-01, S. 5-6 |
Veröffentlichung: | 2017 |
Medientyp: | serialPeriodical |
ISSN: | 0039-9957 (print) |
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