No. 38-2, February 2021
Index
- 2020‐2021 Priority Guidance Plan Released
- Absence of Gift Triggers Gross Valuation Misstatement Penalty
- Charitable Deduction Valuation: Timing, Not Experts, Proves To Be Everything
- Final Bucketing Rule Regulations Issued
- IRS Delays Foundations' Electronic Filing of Forms 4720
- IRS Sending Warnings As To Opportunity Funds
- IRS Updates Inflation Adjustments for 2021
- Other Developments
- Recent IRS Private Letter Rulings
- Supreme Court Update
- “Tax Insurance” Premiums Concerning Charitable Gift Adjustment Ruled Nondeductible