{"id":12364,"date":"2026-05-31T17:01:28","date_gmt":"2026-05-31T21:01:28","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=12364"},"modified":"2026-06-08T09:12:59","modified_gmt":"2026-06-08T13:12:59","slug":"charitable-deductions-for-estates-and-trusts-under-amended-irc-%c2%a7-68-update","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=12364","title":{"rendered":"Charitable Deductions for Estates and Trusts under Amended IRC \u00a7 68: Update"},"content":{"rendered":"

In a previous article, it was suggested that the new limitation on itemized deductions, reducing itemized deductions by 2\/37ths of the amount by the amount by which taxable income is subject to tax at the maximum 37% rate, should not… <\/p>\n

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In a previous article, it was suggested that the new limitation on itemized deductions, reducing itemized deductions by 2\/37ths of the amount by the amount by which taxable income is subject to tax at the maximum 37% rate, should not... <\/p>\n

This content is for Subscriber members only.
Register<\/a><\/div>
Already a member? 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],"tags":[855,597],"class_list":["post-12364","post","type-post","status-publish","format-standard","hentry","category-articles","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\/12364","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=12364"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12364\/revisions"}],"predecessor-version":[{"id":12402,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12364\/revisions\/12402"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}