How To Avoid Losing A $600,000 Charitable Deduction

Inside the “toguna” (traditional meeting hut). getty in the Swiss v. Comm’r TC Memo 2022-102, the Tax Court ruled that denying a $600,000 charitable deduction for the donation of an artwork was appropriate because the tax return contained an incomplete Form 8283, as well as taxpayer confidence and a lack of due diligence and caution, …

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