IRC Section 2055 - TAM
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Technical Advice Memorandum - IRC Section 2055 |
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| Issue | TAM Number |
| Whether an outright bequest to X or, 'its Tribal Council or other persons or entities authorized to accept gifts, bequests and devises for and in behalf,' of X qualifies for an estate tax charitable deduction under section 2055(a)(1) of the IRC, in absence of language in the bequest restricting the use of the property to 'exclusively public purposes.' |
12/17/1986 |
Page Last Reviewed or Updated: 2013-03-26
