Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

IRC Section 2055 - TAM

Technical Advice Memorandum - IRC Section 2055

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.'

TAM- 8751002     

12/17/1986