The Substantial Substantiation Rules For Code Section 170

By Bryan Camp (October 1, 2018, 3:43 PM EDT) -- The charitable deduction took a big hit last December when Congress bumped up the standard deduction amounts. Taxpayers now need much larger amounts of below-the-line deductions to overtake the standard deduction amounts. That means that if a taxpayer does have charitable deductions to itemize, the substantiation rules are likely to be all the more important to the success of that deduction....

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