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Case Study: LLC Owned by a Flip-CRUT

Thursday, July 24, 2014

By transferring highly appreciated stock to a Flip-CRUT, which creates a single member LLC to hold the stock and all of its investments, taxpayers are able to use the LLC to control the Flip-CRUT's income flow, defer capital gains tax, and make gifts to charities.

Suit to Enforce Electioneering Ban Dismissed - Maybe

Wednesday, July 23, 2014

On July 17, the Freedom from Religion Foundation ("FFRF") and the IRS jointly moved to dismiss without prejudice a lawsuit the secularist organization filed two years ago, which sought to compel the agency to enforce the statutory prohibition on electioneering by churches.

CCA 201429022 - Excluding Gain on Residence of 2010 Decedent

Monday, July 21, 2014

In CCA 201429022, a lawyer in the Chief Counsel's office advised a branch chief that there is a limited circumstance under which a Code provision, retroactively repealed in 2010, still applies.

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