Private Letter Rulings of Interest
Author: Staff Editors.
Source: Volume 11, Number 06, September/October 2012 , pp.3-4(2)
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Abstract:
A recent PLR provides a good summary of how a family foundation can make changes to the foundation’s structure and control without adverse tax consequences. A PLR in the area of private foundation set-asides, where the foundation is permitted to set funds aside for a particular project rather than disbursing them currently.Keywords: PLR 201230026, PLR201233019
Affiliations:
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