Firm Makes Recommendation for Treatment of Charitable Contributions of Inventory Property

Tax Analysts
In a letter published by Tax Analysts, James Atkinson, Marc Gerson, and Phillip Mann supplement prior comments on the treatment of charitable contributions of inventory property under section 170(e)(3) (Notice 2008-90), suggesting a two-step method that would promote fairness while accomplishing the policy goal underlying the rules generally applicable to inventory donations.
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