Tag Archives: Tax Exemption

Shannon Weeks McCormack, Too Close to Home: Limiting the Organizations Subsidized by the Charitable Deduction to Those in Economic Need

63 Fla. L. Rev. 857 (2011)|  | | ARTICLE :: The charitable deduction allows taxpayers to deduct amounts donated to organizations pursuing statutorily designated purposes from their otherwise taxable income. By lowering the after-tax cost of giving and encouraging taxpayers to … Continue reading

Posted in Estates & Trusts Law, First Amendment, Tax Law, Uncategorized | Tagged , , , , , , , , , , , , | Comments Off

Christopher H. Hanna, The Real Value of Tax Deferral

61 Fla. L. Rev. 203 (2009) | | | | ABSTRACT :: A leading law professor wrote a quarter-century ago that deferral of gain “is not as serious as outright exemption, but it is the next best thing.” Few tax … Continue reading

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