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来源类型 | Brief |
规范类型 | 简报 |
Legislative Options for Simplifying and Restructuring the Charitable Deduction | |
Dan Halperin | |
发表日期 | 2013-01-07 |
出版年 | 2013 |
语种 | 英语 |
概述 | Section 170 of the Internal Revenue Code (Charitable Contributions) now contains 16 subsections divided into 75 paragraphs and who knows how many subparagraphs. The CCH version of Section 170 and its legislative history takes up 35 pages. In addition, much of this voluminous statute is difficult to parse. This brief reorganizes and, where possible, simplifies the rules of section 170 which, hopefully, will |
摘要 | Section 170 of the Internal Revenue Code (Charitable Contributions) now contains 16 subsections divided into 75 paragraphs and who knows how many subparagraphs. The CCH version of Section 170 and its legislative history takes up 35 pages. In addition, much of this voluminous statute is difficult to parse. This brief reorganizes and, where possible, simplifies the rules of section 170 which, hopefully, will increase understanding and thereby enhance the possibility of both reform and simplification. Some substantial changes are included, particularly general uniformity for income, gift, and estate tax deductions and many more potential modifications are presented. |
主题 | Nonprofits and Philanthropy ; Taxes and Budget |
URL | https://www.urban.org/research/publication/legislative-options-simplifying-and-restructuring-charitable-deduction |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/477960 |
推荐引用方式 GB/T 7714 | Dan Halperin. Legislative Options for Simplifying and Restructuring the Charitable Deduction. 2013. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
412726-Legislative-O(258KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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