G2TT
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
URLhttps://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.
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