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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)




Family Foundation Advisor

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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.

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