Statement of Information: Tax deduction for gift of papersU.S. Government Printing Office, 1974 |
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Common terms and phrases
Abraham Lincoln Book amended amount appraisal appreciated property April 21 Arthur Blech attached audit BASES SUSTAINING CHARITABLE boxes California capital gain CHARITABLE CONTRIBUTION DEDUCTION charitable deduction chattel deed CONGRES Counsel December 22 December 31 deed of gift delivery DeMarco told discussed document donated donor examination Exhibit fair market value files Frank DeMarco gift of papers Homesite indicated intent interest Internal Revenue Service interview John Ehrlichman JOINT COMMITTEE REPORT July 25 Kalmbach Key Biscayne Krogh letter Livingston March 27 material memorandum National Archives Nixon Foundation Nixon papers November ordinary income Parcel percent pre-Presidential papers prepared President Nixon's President's papers Presidential Libraries purposes Ralph Newman recall received Richard Milhous Nixon Richard Nixon San Clemente Schedule Services Administration sign the deed statement subparagraph subsection SUSTAINING CHARITABLE CONTRIBUTION Tannian Tax Reform Act taxpayer tion told the staff trust United White House York
Popular passages
Page 230 - ... a domestic fraternal society, order, or association, operating under the lodge system, but only if such contributions or gifts are to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 229 - ... (C) no part of the net earnings of which inures to the benefit of any private shareholder or individual; and (D) no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 399 - For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
Page 76 - THE STATE OF TEXAS COUNTY OF BEFORE ME, the undersigned authority, on this day personally appeared , known to me to be the person whose name is subscribed to the foregoing instrument, and acknowledged to me that he executed the same for the purposes and consideration therein expressed.
Page 225 - SEC. 170. Charitable, etc., contributions and gifts — (a) Allowance of deduction — (1) General rule. There shall be allowed as a deduction any charitable contribution (as defined in subsection (c) ) payment of which is made within the taxable year.
Page 226 - An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 220 - Act of 1946, as amended, and for other purposes, submit the following statement in explanation of the effect of the action agreed upon by the conferees and recommended in the accompanying conference report: The Senate struck out all of the House bill after the enacting clause and inserted a substitute amendment.
Page 231 - The amount of gain which would not have been long-term capital gain if the property contributed had been sold by the taxpayer at its fair market value (determined at the time of such contribution...
Page 226 - ... an organization which is operated, supervised, controlled, or principally supported by a religious organization (other than a trust) which is itself not subject to the provisions of this section...
Page 225 - The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary or his delegate shall by regulations prescribe.