Contents
Contents Contents
A P P E N D I X HAMonthly Federal Interest Rates Usedin Valuing Partial Interests(IRC § 7520)Month Rate (%) Rev. Rul.July 1989 10.6 89-86Aug. 1989 10.0 89-92Sept. 1989 9.8 89-105Oct. 1989 10.2 89-111Nov. 1989 10.0 89-117Dec. 1989 9.8 89-127Jan. 1990 9.6 90-1Feb. 1990 9.8 90-12Mar. 1990 10.2 90-22Apr. 1990 10.6 90-28May 1990 10.6 90-41June 1990 11.0 90-48July 1990 10.6 90-52Aug. 1990 10.4 90-66Sept. 1990 10.2 90-75Oct. 1990 10.6 90-81Nov. 1990 10.6 90-92Dec. 1990 10.2 90-99Jan. 1991 9.8 91-1Feb. 1991 9.6 91-9Mar. 1991 9.6 91-15Apr. 1991 9.6 91-23May 1991 9.6 91-29June 1991 9.6 91-35July 1991 9.6 91-39Aug. 1991 9.8 91-41Sept. 1991 9.6 91-48Oct. 1991 9.0 91-53Nov. 1991 8.6 91-57Dec. 1991 8.6 91-62Jan. 1992 8.2 92-1(continued) 661
- Page 1312: STATE FUNDRAISING REGULATIONmay law
- Page 1316: STATE FUNDRAISING REGULATIONtheir o
- Page 1322: PART SEVENAAppendices
- Page 1328: APPENDIX Athis history is in congre
- Page 1332: APPENDIX Aprivate letter ruling, or
- Page 1336: APPENDIX APublishing Company and th
- Page 1342: A P P E N D I X BAInternal Revenue
- Page 1346: A P P E N D I X CC 651
- Page 1350: A P P E N D I X DC 653
- Page 1358: A P P E N D I X FAInflation-Adjuste
- Page 1368: APPENDIX HMonthly Federal Interest
- Page 1372: APPENDIX HMonthly Federal Interest
- Page 1378: A P P E N D I X IADeemed Rates of R
- Page 1384: APPENDIX JCHAPTER 5PLANNED GIVING
- Page 1388: APPENDIX JTemple, “Using Deferred
- Page 1392: APPENDIX JCHAPTER 9SPECIAL GIFT SIT
- Page 1396: APPENDIX JKirkwood, “Income Tax P
- Page 1400: APPENDIX JTeitell, “Technical Rem
- Page 1404: APPENDIX JChiles, “Nonqualified C
- Page 1408: APPENDIX JSharpe, “Today’s Plan
- Page 1412: TABLE OF CASESBrown v. Commissioner
A P P E N D I X HAMonthly Federal Interest Rates Usedin Valuing Partial Interests(IRC § 7520)Month Rate (%) Rev. Rul.July 1989 10.6 89-86Aug. 1989 10.0 89-92Sept. 1989 9.8 89-105Oct. 1989 10.2 89-111Nov. 1989 10.0 89-117Dec. 1989 9.8 89-127Jan. 1990 9.6 90-1Feb. 1990 9.8 90-12Mar. 1990 10.2 90-22Apr. 1990 10.6 90-28May 1990 10.6 90-41June 1990 11.0 90-48July 1990 10.6 90-52Aug. 1990 10.4 90-66Sept. 1990 10.2 90-75Oct. 1990 10.6 90-81Nov. 1990 10.6 90-92Dec. 1990 10.2 90-99Jan. 1991 9.8 91-1Feb. 1991 9.6 91-9Mar. 1991 9.6 91-15Apr. 1991 9.6 91-23May 1991 9.6 91-29June 1991 9.6 91-35July 1991 9.6 91-39Aug. 1991 9.8 91-41Sept. 1991 9.6 91-48Oct. 1991 9.0 91-53Nov. 1991 8.6 91-57Dec. 1991 8.6 91-62Jan. 1992 8.2 92-1(continued) 661
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