http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Describes the tax provisions of the Community Solutions Act of 2001 affecting charitable contributions, including a deduction for non-itemizers, an individual retirement account rollover provision, a reduction in the excise tax on foundation investment income, an increase in the cap on charitable deductions of corporations, and several narrower provisions relating to business contributions of property and charitable remainder trusts.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.