This Guide also includes income, gift, and estate tax considerations and planning ideas.

Includes coverage of:

• Completely Updated for the American Taxpayer Relief Act of 2012, including:
  • Impact of 3% itemized deduction reduction on charitable deductions
  • Qualified charitable distributions
  • Extension of provisions that expired December 31, 2011
• IRS Continues to Challenge the Charitable Deduction for Conservation Easements. As evidenced by the number of cases, the IRS continues to challenge deductions for conservation easements based on a number of arguments. This edition includes information on recent cases ruling on the validity of conservation easements.