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Chapter 4TABLE OF IRS PRIVATE LETTER RULINGSGifts of Money and PropertyFootnote31 914704946 200223013, 20022301451 9247018, 9320007, 9435007, 9440034, 9441032, 9511041, 951301055 9435007, 9436042, 9437031, 9441032, 9734034, 9746050, 9812030, 9444029,9450009, 9450010, 9450024, 9501031, 9509037,9510050–9510052, 9510063, 9513010, 9734034, 974605082 200038050, 200335017101 9333050102 9233053Chapter 6Chapter 7Timing of Charitable DeductionsFootnote49 199915037, 200141018, 200141019, 20020203453 200112064, 20011206555 20023002962 19990803968 974704071 9335022Chapter 8Percentage LimitationsFootnote23 200223013, 20022301445 971301755 9611047, 981403261 9436039Estate and Gift Tax ConsiderationsFootnote47 200223013, 200223014, 20032402348 8725082, 8851030, 9322017, 9430039, 9842004, 19991105057 9331015, 9348012, 9406030, 9407014, 9409017, 9529039, 20014901690 200120002, 200120003, 200202032, 200223013, 200223014, 200230018,20025207799 8704004, 8725082, 8727004, 8751002, 8810004, 8839043, 8851029, 8901007,9101010, 9101026, 9119006, 9127047, 9145005, 9149005, 9151012, 9244001,9322026, 9341008, 9351001, 9404002, 9409001, 9430039, 9521011, 9521034,9532026, 9616001, 9630008, 9634025, 9818009, 9821044, 199925043,199944038, 200001010, 200024016, 200026010103 199903001107 9326003118 9406013195 200350012199 200127038, 200252077206 9812014217 8609055, 8617013, 8617016, 8639054, 8639072, 8644048, 8647036, 8649060,8703069, 8721014, 8730035, 8737088, 8744014, 8749027, 8749071, 8753028, 699