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Respondent's adjustment to the charitable deduction claimed
on the decedent's original estate tax return is described
in the notice as follows:
It is determined that you are entitled to
a deduction of $800,752 as a charitable
contribution deduction rather than the
amount of $1,346,060 as shown on your return.
Accordingly the taxable estate has been
adjusted by $545,308, computed as shown below:
Item #1 Foundation $1,346,060 $800,752
Net Increase (Decrease) (545,308) ________
$ 800,752 $800,752
The manner in which respondent computed the charitable
deduction, $800,752, is set forth in the following
schedule:
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