Abstract

http://ssrn.com/abstract=531822
 


 



The Reduced Benefit of Contributing Intangibles After the 2003 Tax Act


Richard E. Coppage


University of Louisville - College of Business and Public Administration

Sidney J. Baxendale


University of Louisville - College of Business and Public Administration

Lisa Blum


University of Louisville - College of Business and Public Administration


Tax Notes, Vol. 103, No. 3, April 19, 2004

Abstract:     
This article describes the effect the 2003 Tax Act has on the cost of donating intangibles. The cost of donating is analyzed based on marginal tax rates and the basis of the contributed property as a percentage of the market value. Overall, the results reveal that it is more costly to donate after the 2003 Tax Act because of the lower income and capital gain tax rates.

Accepted Paper Series


Not Available For Download

Date posted: April 16, 2004  

Suggested Citation

Coppage, Richard E. and Baxendale, Sidney J. and Blum, Lisa, The Reduced Benefit of Contributing Intangibles After the 2003 Tax Act. Tax Notes, Vol. 103, No. 3, April 19, 2004. Available at SSRN: http://ssrn.com/abstract=531822

Contact Information

Richard E. Coppage (Contact Author)
University of Louisville - College of Business and Public Administration ( email )
Louisville, KY 40292
United States
Sidney J. Baxendale
University of Louisville - College of Business and Public Administration ( email )
Louisville, KY 40292
United States
Lisa Blum
University of Louisville - College of Business and Public Administration ( email )
Louisville, KY 40292
United States
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