|
|
|
Select a date
Please wait ...
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.
Subscribe to get access to a full suite of professional research tools.
 |
Daily Expert Commentary
Expert insight on the latest in charitable planning news and events. Learn More
|
 |
Extensive Online Library
One of the most comprehensive online libraries available, with personal sorting and storage. Learn More
|
 |
Calculations
An extensive array of accurate and easy-to-use tools for further research. Learn More
|
 |
The Handbook
The "how-tos" of charitable planning easily searchable and updated regularly. Learn More
|
Support
If you encounter problems when using this website, or when the website does not function as you would expect, please contact our support team: support@charitableplanning.com. |
Legal
Questions related to our terms of use, privacy policy, copyright or other such legal matters should be directed to our legal team: legal@charitableplanning.com. |
Feedback
If you have comments about the website or our commentary, or if you have suggestions on how we can better serve you, please use our Feedback Form. |
© 2006-2014, CPC Holdings, LLC
CCA 201429022 - Excluding Gain on Residence of 2010 Decedent
Monday, July 21, 2014
In CCA 201429022, a lawyer in the Chief Counsel's office advised a branch chief that there is a limited circumstance under which a Code provision, retroactively repealed in 2010, still applies.
PLR 201429001 - Late ESBT Election
Monday, July 21, 2014
In PLR 201429001, the Service granted inadvertent termination relief to an S corporation where the trustee of a decedent's revocable trust failed to make a timely ESBT election to maintain subchapter S status.
PLR 201429009 - Failure to Segregate Assets in Joint Trust Not Fatal
Monday, July 21, 2014
In PLR 201429009, the Service ruled a decedent's estate would not include the portion of a joint trust that his predeceased spouse had contributed, except to the extent of assets subject to a limited withdrawal right.
Revocations and Rejections
Monday, July 21, 2014
Among this week's release of private letter rulings were one rejection letter, PLR 201429027, and two revocations, PLRs 201429028 and 201429030, both sustained on appeal.
PLR 201429029 - Museum Gift Shop Sales Not UBTI
Monday, July 21, 2014
In PLR 201429029, the Service ruled receipts from sales in a museum gift shop would not be treated as unrelated business income.