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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. This library owns a copy
by Rosepink, Robert J., 1950-
Arlington, VA : Tax Management, Inc. 2008-
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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.
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 865-2ndChecked in 
 
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 2.
Tax-exempt organizations--Unrelated business income tax (Sec. 511, 512, & 513) / by Carla Neeley Freitag. This library owns a copy
by Freitag, Carla Neeley, 1952-
Arlington, VA : Tax Management, c2010-
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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."
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 462-2ndAvailable for use 
 
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 3.
Private foundations : excess business holdings / by Richard M. Horwood and John R. Wiktor. This library owns a copy
by Horwood, Richard M.
Ariington, VA : Tax Management Inc., c2010-
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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"
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 473Checked in 
 
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 4.
Private foundations, section 4940 and section 4944 / by Donald McGee Etheridge. This library owns a copy
by Etheridge, Donald McGee.
Arlington, VA : Tax Management, c1999-
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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."
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 468Checked in 
 
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 5.
Private foundations and public charities--definition and classification / by Lauren Watson Cesare. This library owns a copy
by Cesare, Lauren Watson, 1958-
Arlington, VA: Tax Management, c2012-
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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."
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Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 456Available for use 
 
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 6.
Private foundations--self-dealing (section 4941) / by Turney P. Berry. This library owns a copy
by Berry, Turney P.
Arlington, VA : Tax Management Inc., c2012-
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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."
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 470Checked in 
 
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 7.
Charitable lead trusts / by Donald M. Etheridge, Jr. ... [et al.]. This library owns a copy
by Etheridge, Donald McGee.
Alington, VA : Tax Management, c2013-
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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.
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no.866-2ndChecked in 
 
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 8.
Debt-financed income (Section 514) / by Carla Neeley Freitag. This library owns a copy
by Freitag, Carla Neeley, 1952-
Arlington, VA : Tax Management Inc., c2014-
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Notes: "This Portfolio revises and supersedes 465-T.M., Debt-Financed Income (Section 514)"
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 465-2ndAvailable for use 
 
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 9.
Supporting organizations / by Gerald B. Treacy. This library owns a copy
by Treacy, Gerald B.
Arlington, VA : Tax Management Inc., c2014-
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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."
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 459-2ndAvailable for use 
 
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 10.
Private foundations--distributions (section 4942) / by Elaine Waterhouse Wilson. This library owns a copy
by Wilson, Elaine Waterhouse
Arlington, VA : Tax Management Inc., c2015-
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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.
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 472Checked in 
 
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