Settlement Fund Qualifications and Related Tax Issues Described in Private Rulings Tax-Exempt Financing Update
Author: Staff Editors.
Source: Volume 20, Number 01, September/October 2006 , pp.53-58(6)
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Abstract:
Two recent rulings indicate some of the issues that the Service is encountering. Fortunately, it appears that the Service is willing to take a practical and flexible approach to the issues, which is appropriate given the limited resources that are often available for the victims of these scandals.Keywords: PLR 200609014; PLR 200602016; CCM 200610018; Section 6700 Penalities
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