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CharitablePlanning.com 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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Isaacs: No Deduction for Unsubstantiated Gifts of Fossils

Wednesday, July 1, 2015

In Isaacs v. Commissioner, the Tax Court disallowed unsubstantiated charitable deductions for gifts of trilobite fossils to a research academy and museum. The court imposed a negligence penalty for the resulting understatements.

Revocations and Rejections

Tuesday, June 30, 2015

Among this week's release of private letter rulings were two rejection letters and four revocations, including one sustained on appeal. These are numbered PLRs 201526018 through 201526023.

Two PLRs Allow Late Allocation of GST Exemption

Monday, June 29, 2015

In two identical rulings, PLRs 201526004 and 201525005, the Service allowed a couple belatedly to allocate GST exemption to multiple lifetime transfers to two irrevocable trusts with skip potential.

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