Charitable Contributions of Appreciated Stock to Private Nonoperating Foundations : A History and Assessment.

Provides a legislative history of Federal regulation allowing tax deduction of appreciated stock at full value when donated to private nonoperating foundations. Also assesses pro/con arguments considered by Congress, equity issues, and revenue effects.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1998.
Series:	U.S. Congressional Research.
Subjects:	Legislative histories. Securities. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Provides a legislative history of Federal regulation allowing tax deduction of appreciated stock at full value when donated to private nonoperating foundations. Also assesses pro/con arguments considered by Congress, equity issues, and revenue effects.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.