Lionel D. Jones - Page 9

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          Cohan), affd. 230 F.2d 79 (7th Cir. 1956).  The Court declines to           
          allow any deduction for the claimed job-related expenses of socks           
          and shoes, belts, short pants, bed linen, and food because, under           
          section 262(a),  no deduction is allowed for personal, living, or           
          family expenses.  These items constitute personal expenses.                 
               With respect to the charitable contributions, section 170              
          allows a deduction for charitable contributions during the                  
          taxable year, if verified as provided in the regulations.  Sec.             
          170(a)(1).  The charitable contributions deduction is subject to            
          certain substantiation requirements.  Sec. 170(f)(8).  No                   
          deduction is allowed for any contribution of $250 or more unless            
          the taxpayer substantiates the contribution by a contemporaneous            
          written acknowledgment of the contribution by the qualified donee           
          organization.  Sec. 170(f)(8)(A).  The standards for record                 
          keeping and return requirements for deductions for charitable               
          contributions are set forth in section 1.170A-13, Income Tax                
          Regs.  Under the applicable provisions, a taxpayer claiming a               
          charitable contribution deduction shall maintain for each                   
          contribution one of the following:                                          
               (i) A cancelled check.                                                 
               (ii) A receipt from the donee charitable organization                  
               showing the name of the donee, the date of the contribution,           
               and the amount of the contribution.  A letter or other                 
               communication from the donee charitable organization                   
               acknowledging receipt of a contribution and showing the date           







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