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50 Years of ERIC
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Peer reviewed Peer reviewed
ERIC Number: EJ141468
Record Type: CIJE
Publication Date: 1975
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Charitable Remainder Trusts and Pooled Income Funds: Internal Revenue Service Ruling Policy
Whaley, J. Patrick
Journal of College and University Law, 3, 1, 15-25, F 75
An examination of Internal Revenue Service administrative policies regarding Internal Revenue Code and Treasury regulations on charitable remainder trusts and pooled income funds concludes that rulings on the former have been few and results unexpected while those on the latter reflect the legal complexities, some being substantively and procedurally questionable. (JT)
Descriptors: Administrative Agencies, Agency Role, Federal Legislation, Laws, Legal Problems, Taxes, Trusts (Financial)
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Charitable Contributions; Charitable Remainder Trusts; Internal Revenue Service; Pooled Income Funds; Tax Reform Act 1969