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Revocations and Rejections
Tuesday, March 3, 2015
Among this week's release of private letter rulings were one rejection letter, PLR 201509039, and two revocations, PLRs 201509040 and 201509041.
Seventeen PLRs Approve Transaction with Beneficiary of GST-Exempt Trusts
Monday, March 2, 2015
In seventeen identical letter rulings, PLRs 201509002 through 201509018, the Service determined the proposed sale by two trusts of farmland to a beneficiary would not cause either trust to lose its GST-exempt status, nor trigger any gift tax or estate tax consequences.
Twenty-Three Scholarship Exception Rulings
Monday, March 2, 2015
In each of 23 rulings, PLRs 201509042 through 201509064, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.