Private Letter Rulings Contribution of Over-the-Counter Stock to Foundation Produces FMV Deduction
Author: Staff Editors.
Source: Volume 06, Number 03, March/April 2007 , pp.6-6(1)
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Abstract:
In PLR 200702031, the IRS held that shares of common stock in a financial holding company traded on the over-the-counter market were qualified appreciated stock as defined in IRC §170(e)(5). Grants for Students to Attend Private High Schools OK’ed in PLR 200650026.Keywords:
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