Home      Login


Private Letter Ruling Roundup  


Author:  .


Source: Volume 11, Number 03, March/April 2012 , pp.10-10(1)




Family Foundation Advisor

< previous article |next article > |return to table of contents

Abstract: 

In PLR 201202019 the IRS extended the deadline for a trust electing a prior tax year contribution even though the trustee had missed the filing deadline; in PLRs 201203026-201202037, the IRS approved a series of grant programs to individuals under IRC ยง4945(d)(3).

Keywords: PLR 201202019; PLR 201203026-PLR201202037

Affiliations:  .

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $10

< previous article |next article > |return to table of contents