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Pierce County Law Library
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12
titles matched:
Charitable uses, trusts, and foundations -- Taxation -- United States.
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1.
Charitable remainder trusts and pooled income funds / by Robert J. Rosepink.
by
Rosepink, Robert J., 1950-
Arlington, VA : Tax Management, Inc. 2008-
Contents:
Part I: Charitable remainder trusts: Legislative history -- Basic considerations -- General rules applicable to annuity trusts and unitrusts -- Payment of annuity and unitrust amounts -- Remainder beneficiary rules -- Taxation of the recipient of the annuity or unitrust amount -- Taxation of grantor -- Taxation and administration of trust -- Private foundation rules -- Income, gift, and estate tax charitable deductions -- Income tax charitable deduction -- Gift tax -- Estate tax -- Generation-skipping transfer tax -- Planning considerations -- Part II: Pooled income funds: Introduction and summary of requirements -- Specific requirements for qualification -- Type of property contributed to or held by a pooled income fund -- Valuation of income and remainder interest -- Amending the governing instrument -- Tax considerations -- Securities laws -- Planning considerations -- Drafting considerations -- Filing requirements.
Notes:
Revises and supersedes T.M. 865.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 865-2nd
Checked in
2.
Tax-exempt organizations--Unrelated business income tax (Sec. 511, 512, & 513) / by Carla Neeley Freitag.
by
Freitag, Carla Neeley, 1952-
Arlington, VA : Tax Management, c2010-
Contents:
Organizations subject to tax -- Gross income subject to tax -- Unrelated business taxable income -- Computation and payment of the tax -- Alternative minimum tax -- Planning considerations.
Notes:
"This portfolio revises and supersedes 462 T.M., Unrelated business income tax."
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 462-2nd
Available for use
3.
Private foundations : excess business holdings / by Richard M. Horwood and John R. Wiktor.
by
Horwood, Richard M.
Ariington, VA : Tax Management Inc., c2010-
Contents:
Introduction -- Threshold requirements -- Special rules for May 26, 1969 holdings and certain later acquisitions -- Computation of initial tax and additional tax -- Accumulated earnings tax and stock redemptions.
Notes:
"This portfolio revises and supersedes 881 T.M.-2nd"
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 473
Checked in
4.
Private foundations, section 4940 and section 4944 / by Donald McGee Etheridge.
by
Etheridge, Donald McGee.
Arlington, VA : Tax Management, c1999-
Contents:
Detailed analysis: Section 4940 - tax on investment income -- Section 4944 - investments which jeopardize charitable purpose -- Table of worksheets.
Notes:
"This Portfolio revises and supersedes 878."
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 468
Checked in
5.
Private foundations and public charities--definition and classification / by Lauren Watson Cesare.
by
Cesare, Lauren Watson, 1958-
Arlington, VA: Tax Management, c2012-
Contents:
Organizations subject to classification -- Advantages and disadvantages of public charities and private foundations -- Scope of section 509 -- Public charity status based on activities: section 509(a)(1) organizations -- Publicly supported organizations -- Section 509(a)(2) organizations -- Section 170(b)(1)(A)(vi) organizations -- Community trusts -- Donor-advised funds -- Supporting organizations: section 509(a)(3) -- Section 509(a)(4) organizations -- Private operating foundations -- Special private nonoperating foundations -- Foreign exempt organizations -- Nonexempt charitable trusts.
Notes:
"This portfolio revises and supersedes 876 T.M."
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 456
Available for use
6.
Private foundations--self-dealing (section 4941) / by Turney P. Berry.
by
Berry, Turney P.
Arlington, VA : Tax Management Inc., c2012-
Contents:
Introduction -- Acts of self-dealing -- Specific acts of self-dealing -- Taxes on acts of self-dealing -- Additional matters.
Notes:
"Revises and supersedes 879-2nd T.M."
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 470
Checked in
7.
Charitable lead trusts / by Donald M. Etheridge, Jr. ... [et al.].
by
Etheridge, Donald McGee.
Alington, VA : Tax Management, c2013-
Contents:
Introduction -- Basic requirements for charitable deduction - qualifying nongrantor charitable lead trust and grantor charitable lead trust -- Income taxation of qualifying nongrantor charitable lead trusts and beneficiaries -- Additional considerations for qualifying nongrantor charitable lead trusts -- General tax and planning considerations for qualifying and nonqualifying nongrantor charitable lead trusts -- Grantor charitable lead trust.
Notes:
"Revises and supersedes 866 T.M."
"describes and analyzes the rules governing the creation and operation of qualifying nongrantor charitable lead trusts, both inter vivos and testamentary; grantor charitable lead trusts; and nonqualifying nongrantor lead trusts. Many of the technical rules and requirements for charitable lead trusts are related to the rules and concepts applicable to charitable remainder trusts." -- iii.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no.866-2nd
Checked in
8.
Debt-financed income (Section 514) / by Carla Neeley Freitag.
by
Freitag, Carla Neeley, 1952-
Arlington, VA : Tax Management Inc., c2014-
Notes:
"This Portfolio revises and supersedes 465-T.M., Debt-Financed Income (Section 514)"
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 465-2nd
Available for use
9.
Supporting organizations / by Gerald B. Treacy.
by
Treacy, Gerald B.
Arlington, VA : Tax Management Inc., c2014-
Contents:
Overview -- Organizational and operational tests -- Relationship types -- Control test -- Restrictions on support of foreign charitable organizations -- Restriction on contributions from persons in control of supported organization - types I and III supporting organizations -- Restrictions on grants from private foundations to "grantmaking" type III supporting organizations and certain type I and II supporting organizations -- Payout requirements for "grantmaking" type III supporting organizations -- Excess benefit transactions -- Excess business holdings of grantmaking type III supporting organizations and certain type II supporting organizations -- Donor advised fund limitations-grantmaking type III supporting organizations and donor-controlled type I and II supporting organizations -- Returns -- Post-PPA announcement and other guidance -- Transitional rules -- Supported organizations -- Life cycle of a supporing organization -- Opting out of supporting organization status -- Other supporting organization issues.
Notes:
"...examines the supporting organization as defined in Internal Revenue Code section 509(a)(3)." -- iii.
"This portfolio revises and supersedes 459 T.M."
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 459-2nd
Available for use
10.
Private foundations--distributions (section 4942) / by Elaine Waterhouse Wilson.
by
Wilson, Elaine Waterhouse
Arlington, VA : Tax Management Inc., c2015-
Contents:
Required distributable amount -- Qualifying distributions -- Calculation of undistributed income -- Tax on failure to distribute income.
Notes:
"...discusses in detail the distribution requirements imposed upon private foundations by section 4942. Section 4942, enacted by the Tax Reform Act of 1969 as part of a comprehensive effort to regulate private foundations, exacts an excise tax upon the failure of a private foundation to make "qualifying distributions" in the amounts required by the statute." - iii.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 472
Checked in
means this library owns a copy
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