• Combining Marital and Charitable Deductions - Private Letter Ruling 201117005 (PDF)
 
 
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Combining Marital and Charitable Deductions - Private Letter Ruling 201117005 (PDF)

Combining Marital and Charitable Deductions - Private Letter Ruling 201117005 (PDF)

The Internal Revenue Service grants favorable rulings with respect to unique provisions for a QTIP trust and a CRUT, clarifying that the combination of marital and charitable deductions will equal the entire value that is included in the gross estate.


Availability: In Stock
Publisher :LexisNexis Emerging Issues Analysis
Format: Electronic, 3 Pages , PDF

ISBN: 9781422429983

6/22/2012
 
$57.00
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    The Internal Revenue Service grants favorable rulings with respect to unique provisions for a QTIP trust and a CRUT, clarifying that the combination of marital and charitable deductions will equal the entire value that is included in the gross estate.

     

    Excerpted from the 46th Annual Heckerling Institute on Estate Plannning Recent Developments edited by Ronald D. Aucutt of McGuireWoods, Tysons Corner, Virginia.

     

    Ask the LexisNexis experts - and get a complete answer based on today's law.

     

    An authoritative analysis of important cases, codes, statutes, rulings, emerging issues or legal topics is available now - through LexisNexis Emerging Issues Analysis. The brain trust of LexisNexis authors - thousands of recognized authorities who develop the respected Matthew Bender®, Mealey's and Martindale-Hubbell® treatises and articles - produce this highly specific content. Each commentary covers an important case, code, statute, ruling or emerging issue such as subprime, nanotechnology, or climate change. More current and concentrated than treatises and more analytical than news, Emerging Issues Analysis bridges the information gap between the two, providing quick expert analysis of current developments in law.

     

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