{"id":11705,"date":"2025-08-04T11:23:58","date_gmt":"2025-08-04T15:23:58","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=11705"},"modified":"2025-08-04T11:26:25","modified_gmt":"2025-08-04T15:26:25","slug":"charitable-deductions-for-estates-and-trusts-under-amended-irc-%c2%a7-68","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=11705","title":{"rendered":"Charitable Deductions for Estates and Trusts under Amended IRC \u00a7 68"},"content":{"rendered":"<p>In the article on the increase in the federal estate tax exclusion amount under the &#8220;megabill&#8221; enacted as \u00a0P.L. 119-21 (see &#8220;Federal Estate Tax Exclusion Increased to $15 Million&#8221;), it was reported that a number of income tax provisions that&#8230; <\/p>\n<div class=\"pmpro\">\n<div class=\"pmpro_card pmpro_content_message\">\n<div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div>\n<div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D11705\">Log in here<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In the article on the increase in the federal estate tax exclusion amount under the &#8220;megabill&#8221; enacted as \u00a0P.L. 119-21 (see &#8220;Federal Estate Tax Exclusion Increased to $15 Million&#8220;), it was reported that a number of income tax provisions that... <\/p>\n<div class=\"pmpro\"><div class=\"pmpro_card pmpro_content_message\"><div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div><div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D11705\">Log in here<\/a><\/div><\/div><\/div>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[32,29],"tags":[855,597],"class_list":["post-11705","post","type-post","status-publish","format-standard","hentry","category-articles","category-news-items","tag-charitable-income-tax-deduction","tag-fiduciary-income-tax","pmpro-level-required","pmpro-level-1","pmpro-no-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11705"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11705\/revisions"}],"predecessor-version":[{"id":11711,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11705\/revisions\/11711"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}