ERIC Number: EJ263288
Record Type: Journal
Publication Date: 1981
Reference Count: N/A
Tax Incentives for Support of the Arts: In Defense of the Charitable Deduction.
Lajeunesse, Pamela J.
Dickinson Law Review, v85 n4 p663-715 Sum 1981
Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)
Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers
Education Level: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Internal Revenue Code