Chapter 9 -- Tax References

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

TAM 201004022 No Estate Tax Deduction for Residuary Paid to Trust

TAM 200840008 Property Distributed to Trust Doesn't Qualify Estate for Charitable Deduction

TAM 200128005 Settlement Payments Entitle Estate to a Charitable Deduction

TAM 199925043 Estate Deduction for Gift Benefiting Foreign Charity

TAM 122293-98 Taxpayer Touchdown on Skybox

TAM 201448032 Foundation?s Excess Business Holdings Not Subject to Excise Tax
TAM 200114035 Disqualified Person Avoids Self-Dealing Penalties by Invoking Statute of Limitations

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

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