✦ LIBER ✦
Stock contributed to private foundation held not to be qualified appreciated stock, and not substantiated
- Publisher
- John Wiley and Sons
- Year
- 2002
- Weight
- 235 KB
- Volume
- 19
- Category
- Article
- ISSN
- 0742-3497
No coin nor oath required. For personal study only.
✦ Synopsis
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.