-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- New York's Revised Decanting Statute Under EPTL §10-6.6
- Tax Court Defies IRS: Expands Use of Defined Value Clauses
- Tax and Non-Tax Issues Involving Irrevocable Trusts
- Practice Areas
- Letters Testamentary
- Trust May Compliment Prenuptial Agreement
- Tax Court Rejects Sale-Leaseback; Upholds $87 Million Assessment
- CV
- Qualified Personal Residence Trusts (QPRTs)
Category Archives: Charitable Contributions
Substantiation Required for Charitable Contributions
Two significant statutory limitations now restrict the deductibility of charitable contributions. These limitations, the result of changes made in the tax law in 1993, impose new requirements relating to substantiation and disclosure. Amended Code Sec. 180(f)(8) now requires that all … Continue reading
Posted in Charitable Contributions
Leave a comment
