{"title":"因部分权益赠与、错误评估而损失的慈善扣除","authors":"","doi":"10.1002/npc.30581","DOIUrl":null,"url":null,"abstract":"<p>The US District Court for the District of Maryland, by decision dated January 31, held that a charitable contribution of an interest in real property was not deductible because it was in the form of a nondeductible partial interest, and that that contribution and one of personal property was not deductible because of faulty appraisals (<i>Mann v. Commissioner</i>).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"36 4","pages":"2-4"},"PeriodicalIF":0.0000,"publicationDate":"2019-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30581","citationCount":"0","resultStr":"{\"title\":\"Charitable Deductions Lost Due to Partial Interest Gift, Faulty Appraisals\",\"authors\":\"\",\"doi\":\"10.1002/npc.30581\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The US District Court for the District of Maryland, by decision dated January 31, held that a charitable contribution of an interest in real property was not deductible because it was in the form of a nondeductible partial interest, and that that contribution and one of personal property was not deductible because of faulty appraisals (<i>Mann v. Commissioner</i>).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"36 4\",\"pages\":\"2-4\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-03-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/npc.30581\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30581\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30581","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
美国马里兰州地区法院在1月31日的裁决中认为，慈善捐赠的不动产权益不可抵扣，因为它是一种不可抵扣的部分权益，而且由于错误的评估，该捐赠和个人财产之一也不可抵扣(Mann v. Commissioner)。
Charitable Deductions Lost Due to Partial Interest Gift, Faulty Appraisals
The US District Court for the District of Maryland, by decision dated January 31, held that a charitable contribution of an interest in real property was not deductible because it was in the form of a nondeductible partial interest, and that that contribution and one of personal property was not deductible because of faulty appraisals (Mann v. Commissioner).
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