Thursday September 21, 2017

Chapter 9 -- Tax References

CHARITABLE ORGANIZATIONS


TAM 200437032 No Estate Deduction with "Vow of Poverty" Heir


ESTATE PLANNING


TAM 200128005 Settlement Payments Entitle Estate to a Charitable Deduction


OUTRIGHT GIFTS


TAM 199925043 Estate Deduction for Gift Benefiting Foreign Charity

TAM 122293-98 Taxpayer Touchdown on Skybox


PRIVATE FOUNDATIONS


TAM 200114035 Disqualified Person Avoids Self-Dealing Penalties by Invoking Statute of Limitations


UNITRUSTS


TAM 199941004 Deduction Lost - Estate Too Late in Request for Section 2055 CRT Reformation


VALUATION


TAM 200303010 No Valuation Discount Allowed for United States Series E Savings Bonds

TAM 200247001 IRAs may not be Discounted for Estate Tax Purposes

TAM 200212006 Transfer of Bonds into Partnership is Indirect Gift not Permitting a Valuation Discount

TAM 200119005 Corporate Gift of Film Library to Charity Reduced to Zero


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