ERIC Number: EJ159119
Record Type: Journal
Publication Date: 1976
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Abstractor: N/A
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The Tax Consequences of Inter Vivos Charitable Contributions After December 31, 1969 Under Section 170
Melchionna, Olin R., Jr.
University of Richmond Law Review, 10, 3, 511-25, Spr 76
Section 170 of the 1954 Internal Revenue Code is discussed with regard to the consequences of various types of inter vivos charitable gifts. Frequent complications occur when the donor claims the gifts as deductions on his income tax. Available from: the University of Richmond School of Law, Richmond, Virginia 23173. (LBH)
Descriptors: Financial Problems, Higher Education, Income, Laws, Legal Problems, Nonprofit Organizations, Tax Rates, Taxes
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Identifiers - Laws, Policies, & Programs: Internal Revenue Code
Grant or Contract Numbers: N/A
