The IRS has published a private letter ruling on I.R.C. §§170, 507, 664, 2522, 4941, 4945, and 6034 permitting trustees to divide a charitable remainder unitrust into two separate trusts, ...
In proposed regulations for the car loan interest deduction, the IRS addresses issues for taxpayers and lenders, including eligibility criteria for the deduction and information-reporting requirements ...
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