✦ LIBER ✦

Property improvement held to be qualifying distribution, another not

✍ Scribed by Bruce R. Hopkins

Publisher: John Wiley and Sons
Year: 1997
Weight: 218 KB
Volume: 14
Category: Article
ISSN: 0742-3497
DOI: 10.1002/npc.3870140404

No coin nor oath required. For personal study only.

📜 SIMILAR VOLUMES

Stock contributed to private foundation

Stock contributed to private foundation held not to be qualified appreciated stock, and not substantiated

📂 Article 📅 2002 🏛 John Wiley and Sons ⚖ 235 KB

The tax exemption in this case was not pursuant to IRC Q 501(c)(3). It most likely was based on IRC 501(c)(6) or perhaps IRC 501(c)(4). (This private letter ruling does not provide that information.