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Revocations and Rejections
Tuesday, January 27, 2015
This week's release of private letter rulings included one rejection letter, PLR 201504017.
Two Scholarship Exception Rulings
Monday, January 26, 2015
In two unrelated rulings, PLRs 201504018 and 201504019, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.
PLR 201504009 - Yet Another Late Form 8939 Filing
Monday, January 26, 2015
In PLR 201504009, the Service exercised its discretion to permit the late filing of Form 8939, on which the executor of a decedent who died in 2010 elects out of the federal estate tax, and allocates up to $1.3 million in basis increase to selected assets.
February 7520 Rate Slips Back to 2.0%
Monday, January 26, 2015
In Rev. Rul. 2015-3, the Service announced the Section 7520 rate for February will again fall to 2.0%. The rate was steady at 2.2% throughout much of 2014, touching 2.4% twice, but dipping to 2.0% in December. Over the course of 2014, the rate averaged nearly 62 basis points higher than in 2013.
IRS Updates Applicable Federal Rates for February 2015
Friday, January 23, 2015
The IRS has announced the Applicable Federal Rates for February 2015, including the Section 7520 rate of 2.0%.