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Presents and discusses economic impact of temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. Includes enhanced charitable deduction for cont...
Presents and discusses economic impact of temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. Includes enhanced charitable deduction for contributions of food inventory, tax-free distributions from individual retirement accounts for charitable purposes, basis adjustment to stock of S corporations making charitable contributions of property, and special rules for contributions of capital gain real property for conservation purposes.