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Revocations and Rejections

Tuesday, October 6, 2015

This week's release of private letter rulings included three rejection letters, PLRs 201540016, 201540017, and 201540019, the latter sustained on appeal.

PLR 201540006 - Disclaimer of Interest in Pre-1977 Trust

Monday, October 5, 2015

In PLR 201540006, the Service ruled a taxpayer's disclaimer of her interest in a pre-1977 trust would not be treated as a taxable gift.

PLR 201540018 - Scholarship Exception Ruling

Monday, October 5, 2015

In PLR 201540018, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.

2014 Estate Tax Return Data Released

Friday, October 2, 2015

Rates, Tables & Statistics

The Statistics of Income Division at IRS posted data for estate tax returns filed in calendar 2014.

EO Releases FY 2016 Priorities

Friday, October 2, 2015


TE/GE Commissioner Sunita Lough released a memorandum ("Memo") outlining the Division's accomplishments in fiscal 2015 and priorities for fiscal 2016.

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