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Taxation & Estate Planning

: TaxProf Blog

Lawsky: Charitable Donations of Partial Interests

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Sarah B. Lawsky (UC-Irvine) has posted The Sum of its Parts: Reforming Charitable Donations of Partial Interests, 64 Tax L. Rev. 37 (2010), on SSRN. Here is the abstract: This essay analyzes the tax rule that permits a deduction for donating property to a charity, but denies a deduction for...

Full post as published by TaxProf Blog on February 16, 2011 (boomark / email).

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