. . . . "Estate and gift tax charitable deductions" . "Estate and gift tax charitable deductions"@en . "\" ... surveys the estate tax charitable deductions allowed to a decedent's estate by [section] 2055 for transfers to qualifying recipients for public, charitable, religious, and other similar purposes, and the gift tax charitable deduction available to a transferor by [section] 2522 for lifetime transfers. The discussion of the estate tax deduction includes the criteria for eligible [section] 2055 recipients; the requirements for qualifying inter vivos and testamentary transfers; the interaction of [section] 2055 with the [section] 2518 qualified disclaimer; and the special rules that apply when a transfer involves property in which interests are split between charitable and noncharitable recipients. The discussion of the gift tax deduction includes the criteria for eligible [section] 2522 recipients; the requirements for qualifying transfers; and split-interest gifts. The Portfolio also discusses the requirements for obtaining a [section] 2106 charitable deduction for estates of nonresident non-citizen decedents. The portfolio is an analysis of the practical and tax advantages of the deductions as well as the pitfalls of ineffective planning or no planning.\""@en . . . . . . . . . . . . . "\"... surveys the estate tax charitable deduction allowed to a decedent's estate by [section] 2055 for transfers to qualifying recipients for public, charitable, religious, and other similar purposes, and the gift tax charitable deduction available to a transferor by [section] 2522 for lifetime transfers. The discussion of the estate tax deduction includes the criteria for eligible [section] 2055 recipients; the requirements for qualifying inter vivos and testamentary transfers; the interaction of [section] 2055 with the [section] 2518 qualified disclaimer; and the special rules that apply when a transfer involves property in which interests are split between charitable and noncharitable recipients. The discussion of the gift tax deduction includes the criteria for eligible [section] 2522 recipients; the requirements for qualifying transfers; and split-interest gifts. The Portfolio also discusses the requirements for obtaining a [section] 2106 charitable deduction for estates of nonresident non-citizen decedents. The Portfolio is an analysis of the practical and tax advantages of the deductions as well as the pitfalls of ineffective planning or no planning.\"" .