Resources
Trusts & Estates Latest Issue
Subscribe to Trusts & Estates Premium Content
Trusts and Estates Digital Edition Archive
About Trusts & Estates
The substantiation rules for the charitable deduction are detailed and essentially unforgiving. While “substantial compliance”1 might be argued successfully as a last resort, it comes at the cost of time as well as legal and accounting fees. Given the unpredictability of prevailing against an Internal Revenue Service challenge with a substantial compliance argument, the best practice is total compliance. Professional advisors are at risk for malpractice lawsuits due to
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]
0 comments
Hide comments