Charitable Deduction - Judgment Search Results
Home > Cases Phrase: charitable deduction Page 1 of about 786 results (0.24 seconds)Commissioner Vs. Estate of Sternberger
Court: US Supreme Court
..... much more than negligible therefore if 81 46 a applies to the instant case no charitable deduction is permissible respondent claims however that 81 44 covers this case in doing so it ..... u s 202 estates would secure tax advantages under our interpretation in the aggregate the charitable deductions should substantially equal the amount received by the tax recognized institutions this would surely fairly .....
Tag this Judgment! Ask ChatGPTUnited California Bank Vs. United States
Court: US Supreme Court
..... 424 1954 aff d 229 f 2d 593 ca6 1956 there the taxpayers total deduction which included charitable deductions exceeded their ordinary income and they sought to utilize this excess to reduce ..... government s interpretation individual and corporate taxpayers may similarly find that a portion of their charitable deductions are wasted in the calculation of the alternative tax nor do fiduciaries have any .....
Tag this Judgment! Ask ChatGPTCommissioner Vs. Estate of Hubert
Court: US Supreme Court
..... federal estate tax liability caused by the estate s asserted entitlement to marital and charitable deductions while the estate s redetermination petition was pending in the tax court interested ..... materiality to determine whether allocation of administrative expenses to postmortem income reduces marital and charitable deductions and that test is not met by the unusual factual record in this case .....
Tag this Judgment! Ask ChatGPTBob Jones Univ. Vs. United States
Court: US Supreme Court
..... to private schools independent of racial admissions policies and granted charitable deductions for contributions to such schools under 170 of the irc ..... that it could not treat gifts to such schools as charitable deductions for income tax purposes under 170 ibid by letter ..... bureau of internal revenue expressed a similar view of the charitable deduction section of the estate tax contained in the revenue .....
Tag this Judgment! Ask ChatGPTHernandez Vs. Commissioner
Court: US Supreme Court
..... 1022 1988 to resolve a circuit conflict concerning the validity of charitable deductions for auditing and training payments footnote 5 we now affirm ..... estates and gifts 35 1 1 1981 tracing history of charitable deduction section 170 the present provision was enacted in 1954 it ..... religious services see infra at 709 the irs has allowed charitable deductions of such payments see rev rul 78 366 1978 2 .....
Tag this Judgment! Ask ChatGPTDavis Vs. United States
Court: US Supreme Court
..... 1986 petitioners filed a second set of amended returns limiting their charitable deductions to the amounts indicated by the church and correcting the ..... of any corporation or community chest fund or foundation to the charitable deduction provision of the revenue act of 1921 ch 136 214 ..... the tax status of a payment to an individual as a charitable deduction 83 mich l rev 1428 1434 1435 1985 brinley v .....
Tag this Judgment! Ask ChatGPTUnited States Vs. Amer. Bar Endowment
Court: US Supreme Court
..... court as did the individual respondent abe members who claimed that they were entitled to charitable deductions for part of the insurance premiums they paid the suits were consolidated and the claims ..... in the claims court as well the individual respondents argued that they were entitled to charitable deductions for a portion of those premium payments the two suits were consolidated for trial in .....
Tag this Judgment! Ask ChatGPTUnited States Vs. Benedict
Court: US Supreme Court
..... particular kind of trust income the issue does not involve any possible allocation of a charitable deduction to ordinary income rather than to capital gains for the requirement that under 162 a ..... shall be allocated from ordinary income and not from capital gains the taxpayer may doubtless deduct such charitable contributions in full and may at the same time report any capital gains under .....
Tag this Judgment! Ask ChatGPTMerchants Nat'l Bank Vs. Commissioner
Court: US Supreme Court
..... reliable actuarial techniques and data of present value from future worth compare the provisions for charitable deductions in the revenue acts of 1918 403 a 3 40 stat 1098 1921 403 a ..... case of an individual except that a there shall be allowed as a deduction in lieu of the deduction for charitable etc contributions authorized by section 23 o any part of the gross .....
Tag this Judgment! Ask ChatGPTAlexander Vs. americans United, Inc.
Court: US Supreme Court
..... contributors the purpose being to restore advance assurance that donations to respondent would qualify as charitable deductions for respondent s donors pp 416 u s 760 761 d an action for refund ..... respondent s action was to restore advance assurance that donations to it would qualify as charitable deductions under 170 that would reduce the level of taxes of its donors footnote 12 indeed .....
Tag this Judgment! Ask ChatGPT- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial