Thursday September 21, 2017

Chapter 9 -- Tax References

CHARITABLE ORGANIZATIONS


Fund Raising


Rev. Proc. 92-49 Guidelines for Charitable Organizations Engaged in Fundraising

Delivery of Gifts


Rev. Proc. 97-19 Whether a Private Delivery Service ("PDS") Qualifies as a Designated Private Delivery Service ("Designated PDS")


CHARITABLE REMAINDER TRUSTS


Deductible Amounts


Rev. Proc. 90-12 The Deductible Amount of Contributions under Section 170

Sample Language


Rev. Proc. 2005-59 Contains sample language for testamentary two life joint or community property unitrusts

Rev. Proc. 2005-58 Contains sample language for testamentary two life separate property unitrusts

Rev. Proc. 2005-57 Contains sample language for testamentary term of years unitrusts

Rev. Proc. 2005-56 Contains sample language for testamentary one life unitrusts

Rev. Proc. 2005-55 Contains sample language for two life joint or community property funded unitrusts

Rev. Proc. 2005-54 Contains sample language for two life separate property unitrusts

Rev. Proc. 2005-53 Contains sample language for term of years unitrusts

Rev. Proc. 2005-52 Contains sample language for one life unitrusts

Rev. Proc. 2003-60 Contains sample language for concurrent and consecutive payment testamentary two life annuity trusts

Rev. Proc. 2003-59 Contains sample language for testamentary two life annuity trusts

Rev. Proc. 2003-58 Contains sample language for testamentary term of years annuity trusts

Rev. Proc. 2003-57 Contains sample language for testamentary one life annuity trusts

Rev. Proc. 2003-56 Contains sample language for concurrent and consecutive payment two life annuity trusts

Rev. Proc. 2003-55 Contains sample language for two life annuity trusts

Rev. Proc. 2003-54 Contains sample language for term of years annuity trusts

Rev. Proc. 2003-53 Contains sample language for one life annuity trusts

Rev. Proc. 88-53 Sample Trust and Instruments of Transfer that meet the Requirements for a Pooled Income Fund


REQUESTING A REVENUE PROCEDURE


Rev. Proc. 99-3 IRS Rulings and Determination Letters


VALUATION


Appraisals


Rev. Proc. 79-24 Factors for Appraising Unimproved Real Property

Rev. Proc. 66-49 Appraisals

Inflation Adjustments


Rev. Proc. 2004-71 Inflation Adjusted Items for 2005

IRS Statements of Value


Rev. Proc. 96-15 How to Request a Statement of Value from the IRS


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