Contents
Contents Contents
TABLE OF IRS PRIVATE DETERMINATIONS CITED IN TEXTPrivate Letter Rulingsand Technical AdviceMemorandaSectionsPrivate Letter Rulingsand Technical AdviceMemorandaSections200034019 12.2(e)200035014 12.1(b)200037053 3.1(j)200038050 12.3(j)200045038 12.1(b)200052026 12.3(h), 12.4(i)200052035 12.2(e)200108012 9.23200108035 12.3(a)200112022 4.5(b)200116007 8.3(b)200119005 4.4(b), 7.18(a)200122025 8.3(k), 15.3200124010 12.6200127023 12.3(e)200142011 10.4(b)200143011 9.6200202032 10.4(c)200202034 4.9, 12.1(b)200204022 12.3(d)200205008 10.1(a), 12.3(j)200208019 6.14, 9.6200208039 12.6200209020 17.3, 17.4200213021 3.1(b)200218008 12.4(i)200219012 12.4(i)200223013 15.3200228001 3.1(l)200229046 12.1(b)200230004 12.7200230005 9.25,10.2, 21.1(b)200223013 9.1(b)200233005 12.4(i)200234019 9.9(b)200241044 4.9200243050 3.1(k)200243057 9.25, 10.1(c),10.14200245058 12.4(b)200250029 10.5200251010 12.4(i)200252026 12.4(i)200252096 12.7200304025 12.6200306002 8.3(b)200307084 3.1(a), 3.1(k)200310024 12.6200311033 3.4(b)200324023 12.3(d)200329031 13.2(e)200414011 12.3(i), 12.11(c)General CounselMemorandaSectionsGeneral CounselMemorandaSections35319 18.437444 18.439664 9.7(g)39748 3.1(f)39875 3.1(f)39877 3.1(b) 697
- Page 1386: APPENDIX JKannry, “Giving AFTER t
- Page 1390: APPENDIX JJohanson, “Charitable T
- Page 1394: APPENDIX JFisher and Jones, “Char
- Page 1398: APPENDIX JPetroff, “How to Choose
- Page 1402: APPENDIX JTeitell, “Pooled Income
- Page 1406: APPENDIX JGordon, Morgan, and White
- Page 1410: Table of CasesAbood v. Detroit Boar
- Page 1414: TABLE OF CASESCrosby Valve & Gage C
- Page 1418: TABLE OF CASESKellner v. Commission
- Page 1422: TABLE OF CASESReddert, Estate of v.
- Page 1426: TABLE OF CASESWatson v. Commissione
- Page 1430: TABLE OF IRS REVENUE RULINGS AND RE
- Page 1434: Table of IRS Private Determinations
- Page 1440: Table of IRS Private Letter Rulings
- Page 1444: TABLE OF IRS PRIVATE LETTER RULINGS
- Page 1448: TABLE OF IRS PRIVATE LETTER RULINGS
- Page 1452: TABLE OF IRS PRIVATE LETTER RULINGS
- Page 1456: TABLE OF CASES DISCUSSED IN BRUCE R
- Page 1460: Table of Private Letter Rulings and
- Page 1464: INDEXCapital assets (continued)earl
- Page 1468: INDEXDonors, identification of, §
- Page 1472: INDEXGift(s) (continued):written st
- Page 1476: INDEXLife insurance (continued):par
- Page 1480: INDEXPooled income funds (continued
- Page 1484: INDEXSS corporations, § 3.2Sales t
TABLE OF IRS PRIVATE DETERMINATIONS CITED IN TEXTPrivate Letter Rulingsand Technical AdviceMemorandaSectionsPrivate Letter Rulingsand Technical AdviceMemorandaSections200034019 12.2(e)200035014 12.1(b)200037053 3.1(j)200038050 12.3(j)200045038 12.1(b)200052026 12.3(h), 12.4(i)200052035 12.2(e)200108012 9.23200108035 12.3(a)200112022 4.5(b)200116007 8.3(b)200119005 4.4(b), 7.18(a)200122025 8.3(k), 15.3200124010 12.6200127023 12.3(e)200142011 10.4(b)200143011 9.6200202032 10.4(c)200202034 4.9, 12.1(b)200204022 12.3(d)200205008 10.1(a), 12.3(j)200208019 6.14, 9.6200208039 12.6200209020 17.3, 17.4200213021 3.1(b)200218008 12.4(i)200219012 12.4(i)200223013 15.3200228001 3.1(l)200229046 12.1(b)200230004 12.7200230005 9.25,10.2, 21.1(b)200223013 9.1(b)200233005 12.4(i)200234019 9.9(b)200241044 4.9200243050 3.1(k)200243057 9.25, 10.1(c),10.14200245058 12.4(b)200250029 10.5200251010 12.4(i)200252026 12.4(i)200252096 12.7200304025 12.6200306002 8.3(b)200307084 3.1(a), 3.1(k)200310024 12.6200311033 3.4(b)200324023 12.3(d)200329031 13.2(e)200414011 12.3(i), 12.11(c)General CounselMemorandaSectionsGeneral CounselMemorandaSections35319 18.437444 18.439664 9.7(g)39748 3.1(f)39875 3.1(f)39877 3.1(b) 697
Change language