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What is is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

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Revocations and Rejections

Tuesday, September 1, 2015

Among this week's release of private letter rulings was one rejection letter, PLR 201535019.

PLR 201535004 - Another Late Portability Election

Monday, August 31, 2015

In PLR 201535004, the Service granted a discretionary extension to the executrix of a decedent's estate to allocate the deceased spouse's unused exemption amount to the surviving spouse.

Five Scholarship Exception Rulings

Monday, August 31, 2015

In each of five rulings, PLRs 201535020 through 201535024, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.

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