Article
Deducting Noncash Charitable Contributions Documentation and Substantiation Requirements
The CPA Journal
Document Type
Article
Publication Date
5-1-2014
Abstract
Arecent Tax Court memorandum decision dramatically demonstrates two important points about charitable contributions: 1) the charitable contribution deduction rules are highly complicated and full of traps for the unwary, and 2) the IRS strictly interprets and applies those rules, especially with respect to significant noncash charitable donations.
Inclusive pages
40-44
ISBN/ISSN
0732-8435
Copyright
Copyright © 2014, New York State Society of Certified Public Accountants
Publisher
New York State Society of Certified Public Accountants
Peer Reviewed
Yes
Disciplines
Citation Information
John K. Cook and Sarah J. Webber. "Deducting Noncash Charitable Contributions Documentation and Substantiation Requirements" The CPA Journal (2014) Available at: http://works.bepress.com/sarah_webber/5/
Permission documentation is on file.