Individuals

Corporations

Estates & trusts

Partnerships & LLC's

Accounting Periods & Methods

Bankruptcy, Insolvency & Debt Discharge

Charitable Contributions

Compensation & Employee Benefits

Deductions and Credits

Estate & Gift

International

Miscellaneous

Nontaxable Exchanges

Real Estate

Sales and Exchanges

Tax Returns, Examinations & IRS Procedure

This library contains hundreds of high-quality technical tax memoranda on a wide variety of topics. The memoranda are organized by topics and are fully word-searchable. This library is a rich resource of already-solved tax problems. Use it as a starting point for your own research.

Category: Charitable Contributions Bargain Sale to Charity; Issues Related to Bargain Sale to Charity of Principal Residence; IRC: 170, 1001, 1011. Carryover of Charitable Contributions; Designating Carryovers to be Used: AMT vs. Non-AMT; IRC: 170. Charitable Contributions; Charitable Contributions of Appreciated Property as Sale or Exchange; IRC: 1001, 170. Contribution of Software; Contribution of Self-Produced Software; IRC Section 170. Donation of Partnership Interest; Part Gift, Part Sale--Donation of Encumbered Partnership Interest; IRC: 751, 1011(b). Double Deductions; Charitable Deduction for Waste and By-Products; IRC: 1011 and 1012; 170 and 162. Rental Property; Charitable Use of Rental Property; IRC 280A; 170(f)(3). Section 170(e)(5)(B); Discussion of the Meaning of Section 170(e)(5)(B); IRC: 170.