Examlex
Heron Corporation, a calendar year C corporation, had an excess charitable contribution for 2010 of $5,000. In 2011, Heron made a further charitable contribution of $20,000. Heron's 2011 deduction is limited to $15,000 (10% of taxable income). The current year's contribution must be applied first against the $15,000 limitation.
Sociometer Model
is a psychological theory suggesting that self-esteem is an internal gauge of the degree to which one is included versus excluded by others.
Self-Esteem
An individual’s subjective assessment of their own worth or value.
Communal Relationships
Interpersonal relationships where parties give and receive benefits in response to the other's needs, rather than for personal gain.
Social Species
Species that rely on social connections and groups for survival, exhibiting complex behaviors related to living in communities.
Q12: Remainder beneficiary Shelley receives a $50,000 net
Q38: Martin, a real estate developer, pays Alan,
Q41: Income in respect of a decedent can
Q43: A corporate shareholder that receives a constructive
Q58: Commercial annuity contracts should not be valued
Q61: On December 20, 2011, the directors of
Q62: Once a small corporation for AMT purposes,
Q64: What are the tax consequences if an
Q75: In 2011, Pam makes a gift of
Q137: Murray owns an insurance policy on the