Contents

Chapter 10TABLE OF IRS PRIVATE LETTER RULINGSOther Aspects of Deductible GivingFootnote87 200207026110 9029018137 9303007145 200223013, 200223014167 9318017Chapter 11Chapter 12Valuation of Partial InterestsFootnote19 9342026, 9419006, 9421047, 9424025, 9445010Charitable Remainder TrustsFootnote9 9034010, 983100414 9252023, 925305518 9511007, 951102926 9633008–963301333 890301945 9617036, 961703756 200301020, 20033301365 200045038, 200109006, 200120016, 200143028, 200204022, 20030102092 983902499 9339018105 9326049, 200204022106 9252043, 9331043107 9445010122 9252023151 9529039, 9817010155 8825095, 8828041156 9434018162 200150019163 200002029, 200218008185 9331015194 200240012196 9710008 (rev’g 9619044), 9710009 (rev’g 9619042), 9710010 (rev’g 9619043),9839024199 9252023, 9423020, 9442017201 9339018209 200304025210 9252023, 9423020211 9326049212 9331043213 9445010214 199918046218 200414011 701