Wednesday July 15, 2026

Chapter 1 -- Taxation and Giving

1.1 Income Tax Deductions

1.1.1 Gift or No Gift?
1.1.2 When is a Gift Deductible?
1.1.3 Deduction Limits - 60%, 50%, 30%, 20%
1.1.4 Gift Reduction Rules
1.1.5 Gifts of Partial Interests in Property
1.1.6 State Tax Deductions and Credits

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