✦ LIBER ✦
Estate denied charitable deduction for transfer to trust; subsequent state court reformation disregarded
✍ Scribed by Bruce R. Hopkins
- Publisher
- John Wiley and Sons
- Year
- 1999
- Weight
- 122 KB
- Volume
- 16
- Category
- Article
- ISSN
- 0742-3497
No coin nor oath required. For personal study only.
✦ Synopsis
hardship programs does not further charitable purposes. Also, grants made pursuant to these programs constitute self-dealing, since the benefits to disquued persons are not incidental or tenuous. Further. these grants and loans are not quAUfyintr distributions.
This determination by the IRS will be discussed in detail next month. [ 11.4, 19.101 U