I. (A),
I. (B) : DONATION-REDEMPTION-DISPOSITION:
I. (C) : DOUBLE DEDUCTIONS:
I. (D) : NON-PROFIT WORKS PRIMARILY AS A FOR-PROFIT:
I. (E) : INVENTORY DONOR GETS BASIS PLUS 50% PROJECTED GAIN:
I. (F) : AIR RIGHTS DONATIONS
II. (A) : AIR-RIGHTS DONATIONS (continued)
III. (A) : CAPITAL GAIN TRUST INCOME
III. (B) : STOCK OPTIONS DONATED, SOLD AND EXERCISED BY THIRD PARTY
III. (C) : MOTION PICTURE: LETTER OF CREDIT DONATIONS
IV. (A) : MOTION PICTURE: LETTER OF CREDIT DONATIONS (continued)
V. (A) : STOCK OPTIONS DONATED, SOLD AND EXERCISED BY THIRD PARTY
V. (B) : TAX-FREE DIVERSIFICATION USING ESOP, L.P., AND CHARITY
V. (C) : INTRODUCTION
V. (D) : A SECOND COMPANY REDEEMS STOCK DONATION
VI. (A) : BARGAIN SALE
VI. (B) : REMAINDER INTEREST DONATION
VI. (C) : SPLIT BONDS
VII. (A) : SELF DEALING
VIII. (A) : SELF DEALING (CONTINUED)
IX. (A) : TAXATION OF EXCESS BENEFITS
IX. (B) : PUBLIC CHARITY DEFINED
X. (A) : MARGIN ACCOUNT AGREEMENTS
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Table of Contents
Part I
Part II
Part III