Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
The Tax Consequences Of Inter Vivos Charitable Contributions After December 31, 1969 Under Section 170, Olin R. Melchionna Jr.
The Tax Consequences Of Inter Vivos Charitable Contributions After December 31, 1969 Under Section 170, Olin R. Melchionna Jr.
University of Richmond Law Review
To give and live to give again has always been the American way. Traditionally, Americans contribute to those charitable institutions and associations which effectuate their benevolent, philanthropic desires. Many individuals believe the funding of charitable institutions should be primarily by direct contributions from the private sector as opposed to federal and state government subsidies. This view is supported by the federal income, I gift and estate tax deductions.
Recent Legislation
University of Richmond Law Review
This is a list of the recent legislation from 1970.
The Issuance Of Stock Under Section 1244 Of The Internal Revenue Code, Carle E. Davis
The Issuance Of Stock Under Section 1244 Of The Internal Revenue Code, Carle E. Davis
University of Richmond Law Review
The purpose of this brief note is to examine the provisions of section 1244 with a view toward qualifying for the tax benefits of that section.