Possible significant change in IRS position.

More advantageous September rate still available for charitable gifts through November.

Changes to Form 990 are not expected, despite results of study.

Appraisers argue that reference to "substance and principles" of USPAP does not go far enough. Accountants have a different view.

Notes circumstances peculiar to small, specialized market.

Grace period does not commence until stock is actually distributed from irrevocable trust.

Ruling acknowledges "grantor" trust status, nonrecognition of gain on swaps.

State bar's tax section says mandatory payout requirements should not be imposed on public charities.

Ruling reserves question whether SO in fact qualifies under the Code.

Finance Committee ranking member says greater transparency is needed.

Also, IRS answers six commonly asked questions about the questionnaire.

Late submitted comments focus on discretions committee issues.

The proposed Regs on late GST exemption allocations would not affect this result.

Decedent's children disclaimed outright benefit in IRA, but kept remainder interest in trust.

Fourth comment letter employing nearly identical language.