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Gifts of Other Property

You may also consider other assets for gift purposes: closely held stock, real estate (residential, commercial, or undeveloped land), life insurance, or tangible personal property (art, rare books).

Tangible personal property may be deducted at the appraised market value only if the property is for the use of the Law School. Otherwise, it is deductible at cost basis.

Last modified: July 09, 2009

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