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Taxation & Estate Planning

: TaxProf Blog

Johnson: Ain't Charity: Disallowing Deductions for Kept Resources

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Calvin H. Johnson (Texas) has published Ain't Charity: Disallowing Deductions for Kept Resources, 128 Tax Notes 545 (Aug, 2, 2010). Here is the abstract: A deduction for a charitable contribution is a reasonable subtraction when the taxpayer has lost the amounts paid so it can no longer be used to...

Full post as published by TaxProf Blog on August 06, 2010 (boomark / email).

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