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The Tax Law of Charitable Giving, 5th Edition by Bruce R. Hopkins

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Chapter TwoThe United States Tax System: An Overview

  1. § 2.1 Concept of Income
  2. § 2.2 Gross Income
  3. § 2.3 Exclusions from Income
  4. § 2.4 Concept of Adjusted Gross Income
  5. § 2.5 Deductions
    1. (a) Business Expense Deductions
    2. (b) Personal Expense Deductions
    3. (c) Itemized Deduction Limitation
  6. § 2.6 Standard Deduction
  7. § 2.7 Concept of Taxable Income
    1. (a) Personal Exemption
    2. (b) Dependent Exemption
    3. (c) Phaseout of Exemptions
  8. § 2.8 Taxable and Nontaxable Entities
  9. § 2.9 Annual Accounting Period
  10. § 2.10 Accounting Methods
  11. § 2.11 Timing
  12. § 2.12 Property
    1. (a) Real Property
    2. (b) Personal Property
    3. (c) Tangible Personal Property
    4. (d) Intangible Personal Property
  13. § 2.13 Inventory
  14. § 2.14 Gain
    1. (a) Basis
    2. (b) Adjusted Basis
    3. (c) Determination of Gain
    4. (d) Realization
    5. (e) Appreciation
    6. (f) Recognition
  15. § 2.15 Taxation of Income
    1. (a) General Rules
    2. (b) Tax on Net Investment Income
  16. § 2.16 Capital Assets, Gains, and Losses
    1. (a) Capital Assets
    2. (b) Ordinary Income; Capital Gains and Losses
    3. (c) Long- and Short-Term Capital Gains and Losses
  17. § 2.17 Carryovers and Carrybacks
  18. § 2.18 Alternative Minimum Tax
  19. § 2.19 Depreciation
  20. § 2.20 Capital Gains and Losses Rates
  21. § 2.21 Taxation of Corporate Distributions
  22. § 2.22 Accumulated Earnings and Personal Holding Company Taxes
  23. § 2.23 Tax Credits
  24. § 2.24 Foreign Tax Credits
  25. § 2.25 Federal Tax Law Definition of Marriage

The law in the United States concerning charitable giving is essentially a component of the federal income tax law.1 The federal law of charitable giving is inextricably ...

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