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Section 4941’s Self-Dealing Traps for Tenants-in-Common in Real Property: Easy Solutions to Complex Problems  


Author:  Staff Editors.


Source: Volume 09, Number 06, September/October 2010 , pp.1-7(7)




Family Foundation Advisor

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Abstract: 

The State Bar of California Tax Section’s Estate and Gift Tax Committee recently submitted to the IRS this proposal to clarify a potential self-dealing issue. The situation addressed is a common one—the self-dealing implications where a private foundation and one or more of its disqualified persons own real property as tenants in common.

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