Valuation of Ownership Interests in Health Care Entities for Charitable Contributions—Insights from Recent Tax Court Precedents

BVResearch Pro
Willamette Insights
February 8, 2011
James Rabe
Hestian Stoica

Summary

Revenue Code § 170(a), subject to certain limitations. This discussion summarizes (1) Internal Revenue Service appraisal requirements for noncash charitable contributions and (2) the judicial factors that the U.S. Tax Court has considered in two recent de ...
Valuation of Ownership Interests in Health Care Entities for Charitable Contributions—Insights from Recent Tax Court Precedents
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