PLR 200143011
Author
About This Legal Opinion
Response to letter requesting a ruling on the application of §§ 2055(f) and 2031(c)(9) of the Internal Revenue Code. Information submitted summarized as 2 PLR-114765-00: Decedent and Spouse executed Realty Trust and later conveyed the Property, 2 tracts of vacant parcels of land, to Realty Trust.
Disclaimer
These resources are provided "as is" for informational purposes only, without warranty of any kind. They do not constitute legal or professional advice and do not create an attorney-client relationship. They may not reflect current legal developments and should be adapted for your organization with qualified professional help. The Alliance is not liable for any damages arising from use of or reliance on these resources. Views in individual posts and third-party links/logos are not Alliance endorsements. The Alliance is committed to equal opportunity and does not condone unlawful discrimination.
For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.