TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Relief from late allocation of GST exemption: Notice 2001-50

   

Exempt Organizations

Exclusive provider arrangements and UBIT: IRS Memo

 

Individuals

Investment direction restrictions for Sec. 529 participants: Notice 2001-55

   

Partners & Partnerships

IRS use of anti-abuse rule: CCA 200128053

The reports of cases, rulings, etc., herein, except for the Reflections, are edited versions of the relevant court opinion, published ruling, etc.

^*This development, concerning related matters, is covered in the Reflections to the report of the principal item.