Technical Explanation of the Revenue Provisions of S. 476, the "Care Act of 2003," as Passed by the Senate

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OCLC Number: 54663007 Excerpt: ...is entitled to a deduction on a dollar-for-dollar basis for contributions of $ 251 to $ 500 ( e.g., a $ 1 contribution deduction in the case of $ 251 of contributions, and a $ 250 deduction in the case of $ 500 of contributions ), and is not entitled to a deduction for contributions exceeding $ 500. The provision does not alter present-law rules regarding the carryover of contributions to or from a taxable year, including a taxable year in which the taxpayer elects the standard deduction. ...

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