Appendix I
Sources by Order of Appearance: Laws and Regulations, Court Cases, Publications, IRS Forms and Publications, IRS Rulings and Positions
Chapter 1
Smith, W.B.; Miles, P.D.: Vissage, J.S.; Pugh, S.A. 2003. Forest resources of the United States, 2002. Gen.Tech. Rep. NC-241. St. Paul. MN: U.S. Department of Agriculture Forest Service North Central Research Station.137 p.
Greene, J.L.; Bullard, S.H.; Cushing, T.L.; Beauvais, T. 2006. Effect of the Federal estate tax on nonindustrial private forest holdings. Journal of Forestry. 104(1): 15–20.
Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16)
Butler, B.J.; Leatherberry, E.C. 2004. America’s family forest owners. Journal of Forestry. 102(7): 4–14.
Chapter 2
Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16)
Chapter 3
Tax Reform Act of 1976 (Public Law 94-455)
Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) Congressional Budget and Impoundment Control Act of 1974 (Public Law 93-344)
Chapter 4
Treasury Regulation 20.2031-1(b) Treasury Regulation 25.2503-3
Revenue Ruling 59-60, 1959-1 CB 237
Revenue Ruling 65-193, 1965-2 CB 370
Revenue Ruling 77-287, 1977-2 CB 319
Revenue Ruling 83-120, 1983-2 CB 170
Estate of Salsbury, J.E., 34 TCM 1441, CCH Dec. 33,503 (M) TC Memo. 1975-333, at 1451
Technical Advice Memorandum 8401006 (September 28, 1983)
Fawcett, H.K., 64 TC 889 (1975)
Estate of Bright v. United States, 658 F2d 999 (5th Circuit 1981) Estate of Davis, A.D., 110 TC 530 (1998)
Eisenberg, I., CA-2, 98-2 USTC ¶60, 322; 155 F3d 50, revoking and remanding 74 TCM 1046, TC Memo. 1997-483
Technical Advice Memorandum 9150001 (August 20, 1991) Action on Decision, CCH-1999-001 (February 1, 1999) Revenue Ruling 68-609, 1968-2 CB 327
Church, E., DC Texas, 2000-1 USTC ¶60,369, affirmed CA-5, in an unpublished opinion, 2001-2 USTC ¶60,415 Internal Revenue Code section 2703(a)
Internal Revenue Code section 2704(b)
Estate of Strangi, A., TC 478, CCH Dec. 54,135, affirmed CA-5, on the issue of the property subject to the restriction, reversed with respect to another issue, 2002-2 USTC ¶60,441
Estate of Jameson, H.B., 77 TC Memo 1999-43 Internal Revenue Code section 631(a)
Estate of Watts, M.B., TC Memo 1985-595, 51 TCM 60 (1985)
Estate of Watts v. Commissioner, 87-2 USTC 13,726, 823 F2d 483 (11th Circuit 1987)
Harwood, V.Z. v. Commissioner, 82 TC 239, 267 (1980)
Estate of Sels, D.W. v. Commissioner, TC Memo 1986-501, 52 CCH TCM 731, PH TCM 86,501 Estate of Campanari, 5 TC 488, (1945)
Estate of Andrews, 79 TC 938 (1982)
Saunders, G.B. v. United States, 81-2 U.S. Tax Cas. (CCH) ¶13, 419; 48 AFTR 2d (P-H) 6279 (1981) Hipp, J.A. et al. v. Commissioner, TC Memo 1983-746, 46 CCH Tax Ct. Memo 623 (1983)
Estate of Sturgis, R. v. Commissioner, TC Memo. 1987-415, 54 TCM 221 Oettmeier, W.M., Jr. v. Commissioner, 89-2 USTC ¶13,809, 708 FSupp 1307 Estate of Barge, B.I. v. Commissioner, TC Memo. 1997-188, 73 TCM 2615 Estate of Williams, E.B. v. Commissioner, TC Memo. 1998-59, 75 TCM 1758
Taylor, B.L. v. United States, 94-1 USTC ¶60,165(DC-AL), affirmed 95-2 USTC ¶60,207, 65 F3d 182 (CA-11)
Chapter 5
Tax Reform Act of 1986 (Public Law 99-514)
Freedom of Information Act (Public Law 85-619, as amended)
Chapter 6
Economic Recovery Tax Act of 1981 (Public Law 97-34) Revenue Ruling 67-442 CB 65
Internal Revenue Code section 2035 Internal Revenue Code section 2056 Internal Revenue Code section 2056(b) Internal Revenue Code section 2056(b)(5) Treasury Regulation 20.2056(b)-7(c)
Private Letter Ruling 8814002, October 29, 1987 Taxpayer Relief Act of 1997 (Public Law105-34) Treasury Regulation 20.2056(b)-7(d)(3)(i)
Chapter 7
Internal Revenue Code section 2518
Estate of Fleming, J.K., 92-2 USTC ¶60,113, 974 F2d 894 (CA-7), affirming TC Memo 1989-675, 58 TCM 1034 (1989)
Internal Revenue Code section 2518(3) Internal Revenue Code section 2056(a) Internal Revenue Code section 2055(a)
Chapter 8
Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) Revenue Ruling 78-26, 1978-1 CB 286
Estate of Graham, M.H. v. United States, United States Court of Appeals, Fourth Circuit, No. 83-1068, September 30, 1983, 52 AFTR 2d 83-6449
Internal Revenue Code section 2504(e) Internal Revenue Code section 2001(f)
Taxpayer Relief Act of 1997 (Public Law 105-34) Internal Revenue Code section 2056(a)
Internal Revenue Code section 2522
IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (see appendix III) Internal Revenue Code section 2503(b)
Hackl, A.J., Sr. v. Commissioner, 118 TC 279 (March 27, 2002); affirmed 2003-2 USTC ¶60,465, 335 F3d 664 (CA-7) Internal Revenue Code section 2503(e)
Internal Revenue Code section 677 Internal Revenue Code section 2503(c)
Gall v. United States, DC Tex., 75-1 USTC ¶ 13,067 affirmed 75-2 USTC ¶13,107 (CA-5), 521 F2d 878 (1975) Internal Revenue Code section 2036
Internal Revenue Code section 2032A Internal Revenue Code section 6166 Internal Revenue Code section 303 Internal Revenue Code section 501(c)(3)
IRS Form 8283, Noncash Charitable Contributions, Section B Treasury Regulation 1.664-3(b)
Internal Revenue Code section 664(d)(3) Internal Revenue Code section 7520
IRS Publication 1458
Internal Revenue Code section 170(f)(3)(B)
Treasury Regulation 1.170A-7(f)(4) Treasury Regulation 1.170A-7(b)(1)(ii)
Internal Revenue Code section 170(f)(3)(B)(iii) Internal Revenue Code section 170(h)
Treasury Regulation 1.170A-14(h)(3) Revenue Ruling 73-339, 1973-2 C.B. 68 Treasury Regulation 1.170A-14(e)(2)
Pension Protection Act of 2006 (Public Law 109-280)
Food, Conservation, and Energy Act of 2008 (Public Law 110-246) Internal Revenue Code section 2031(c)(1)
Internal Revenue Code section 2031(c)(4)(A) Internal Revenue Code section 2031(c)(6) Internal Revenue Code section 2031(c)(8)(A)(ii) Internal Revenue Code section 2031(c)(9)
Chapter 9
Internal Revenue Code section 179 Internal Revenue Code section 642 Internal Revenue Code section 643(a) Internal Revenue Code section 2032 Internal Revenue Code section 2035 Internal Revenue Code section 2038 Internal Revenue Code section 2036 Internal Revenue Code section 2041 Internal Revenue Code section 2042 Internal Revenue Code section 2037 Internal Revenue Code section 2702 Internal Revenue Code section 2702(d) Revenue Ruling 77-182, 1977-1 CB 273
Chapter 10
Internal Revenue Code section 7702
Technical and Miscellaneous Revenue Act of 1988 (Public Law 100-647) Internal Revenue Code section 2035(c)(3)
Harl, Neil E. 1988. Farm, Estate and Business Planning, 10th Edition, Century Publications, Inc., Niles, IL. 411 p.
Chapter 11
Internal Revenue Code section 453
Internal Revenue Code section 2032A(e)(4) Internal Revenue Code section 2032A(e)(5) Internal Revenue Code section 1239(b) Internal Revenue Code section 453(g) Estate of Kelley, J.W., 63 TC 321 (1974)
Hudspeth v. Commissioner, 31 TCM 1254, TC Memo. 1972-253; affirmed and reversed 509 F2d 1224 (CA-9), 75-1 USTC
¶9224
Chapter 12
Internal Revenue Code section 2032A
Private Letter Ruling 8229009, April 12, 1982
Revenue Ruling 83-96, 1983-2 CB 156
Taxpayer Relief Act of 1997 (Public Law 105-34) Treasury Regulation 20.2032A-8(a)(2)
Internal Revenue Code section 2032A(e)(1)
Estate of Cone, I.M., 60 TCM 137, TC Memo. 1990-359 Revenue Ruling 89-22, 1989-1 CB 276
Private Letter Ruling 8244001, January 14, 1981
Private Letter Ruling 8441006, June 26, 1984
Revenue Ruling 82-140, 1982-2 CB 208
Estate of Davis, D. IV, 86 TC 1156, CCH Dec. 43,105 Estate of Clinard, C.M., 86 TC 1180, CCH Dec. 43,106
Smoot, L. Executor, 892 F2d 597 (CA-7), 90-1 USTC 60,002, affirming DC Ill., 88-1 USTC ¶13,748 Internal Revenue Code section 2032A(g)
Treasury Regulation 20.2044-1(b)
Technical Advice Memorandum 8201016, September 22, 1981
Private Letter Ruling 8820002, February 8, 1988
Private Letter Ruling 9117046, January 29, 1991 Internal Revenue Code section 631
Technical Advice Memorandum 9428002, March 29, 1994 Treasury Regulation 20.2032A-4, Example 7
Estate of Sherrod, H.F. v. Commissioner, 82 TC 523; reversed on other grounds, 774 F2d 1057 (CA-11), 85-2 USTC ¶13,644 Mangels, R.W. v. United States, 632 F Supp 1555 (DC-IA), 86-2 USTC ¶13,682
IRS Form 706, United States Estate (and Generation-Skipping) Tax Return, Schedule A-1, Part 1
Estate of Kokernot, G.E.R. v. Commissioner, 112 F3d 1290 (CA-5), 97-1 USTC ¶60,276; affirming TC Memo 1995-590 Miller, M.S. Executor, 680 F Supp 1269 (DC-IL), 88-1 USTC ¶13,757
Treasury Regulation 20.2032A-8(a)(92) Revenue Ruling 88-89, 1988-2 C.B. 333 Internal Revenue Code section 2032A(d)(3)
Technical Advice Memorandum 8602007, September 7, 1985
Technical Advice Memorandum 8802005, September 29, 1987 Estate of Pullin, M.F., 84 TC 789, CCH Dec. 42,060
Estate of Thompson, L.S. III v. Commissioner, TC Memo. 1998-325, 76 TCM 426 Estate of Rogers, C.J. et al. v. Commissioner, TC Memo. 2000-133, 79 TCM 1891 Estate of Wineman, R.A., 79 TCM 2189, CCH Dec. 53,925(M), TC Memo. 2000-193
Revenue Ruling 89-30, 1989-1 CB 274
Revenue Ruling 83-115, 1983-2 CB 155
Technical Advice Memorandum 9328004, March 31, 1993
Estate of Maddox, F.E.W. v. Commissioner, 93 TC 228 (1989), CCH Dec. 45,924
Private Letter Ruling 8652005, September 12, 1986
Private Letter Ruling 8745016, August 7, 1987 Internal Revenue Code section 2032A(c)(8) Internal Revenue Code section 2032A(c)(7)(E) Revenue Ruling 81-308, 1981-2 CB 176 Internal Revenue Code section 1016(c)
Private Letter Ruling 8902002, September 26, 1988
Peek, D.C. v. Commissioner, TC Memo. 1983-224, 45 TCM 1382, CCH Dec. 40 40,063(M)
Private Letter Ruling 8741048, July 14, 1987
Chapter 13
Internal Revenue Code section 6166
Private Letter Ruling 8515010, January 8, 1985 Treasury Regulation 20.6166-1(d)
Internal Revenue Code section 6161(a) Internal Revenue Code section 6161(a)(2) Treasury Regulation 20.6161-1(a)(1)
IRS Form 4768, Part III, p. 3
Internal Revenue Code section 267(c)(4) Internal Revenue Code section 6166(b)
Internal Revenue Code section 6166(b)(7)(A)(iii) Private Letter Ruling 9015003, December 22, 1989
Private Letter Ruling 9001062, October 13, 1989 Internal Revenue Code section 6166(a)
Private Letter Ruling 9212001, June 20, 1991
Private Letter Ruling 8722075, March 3, 1987
Private Letter Ruling 8437043, June 8, 1984 Internal Revenue Code section 6166(g)(1)(A)
Chapter 14
Treasury Regulation 25.2518-2(c)(4)(i) Private Letter Ruling 7829008, April 14, 1978
Private Letter Ruling 7911005, November 29, 1978
Private Letter Ruling 7912049, 1979 Internal Revenue Code section 2040 Internal Revenue Code section 2040(a) Internal Revenue Code section 2040(b)
Chapter 15
Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28) Technical Advice Memorandum 9719006, January 14, 1997
Internal Revenue Code section 2703 Internal Revenue Code section 2703(b) Treasury Regulation 25.2703-1(a)(3) Internal Revenue Code section 2704 Treasury Regulation 25.2704-2(b)
Chapter 16
Internal Revenue Code section 179
Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28) IRS Form 2553, Election by a Small Business Corporation
Private Letter Ruling 9111036, December 17, 1991
Chapter 17
Hackl, C.M. v. Commissioner, 118 TC 279, affirmed 335 F.3rd 664 (CA-7), 2003-2 USTC ¶60,465
Chapter 18
Haney, H.L., Jr.; Siegel, W.C. 1993. Estate Planning for Forest Landowners: What will Become of Your Timberland? Gen.Tech. Rep. SO-97. New Orleans. LA. U.S. Department of Agriculture Forest Service, Southern Forest Experiment Station.186 p.
Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) Internal Revenue Code section 2011
Internal Revenue Code section 2604 Internal Revenue Code section 2010 Internal Revenue Code section 2056(a) Internal Revenue Code section 2032A Internal Revenue Code section 6166
CCH Financial Planning Toolkit, http://www.finance.cch.com/text/c50s15d170.asp Bankrate.com State Tax Roundup, http://www.bankrate.com/brm/news/news_taxes_home.asp
Connecticut Department of Revenue Services, http:// www.ct.gov/drs/cwp/view.asp?A=1514&Q=304232 Massachusetts Department of Revenue, http://www.mass.gov/Ador/docs/dor/Publ/PDFS/estate08.pdf Delaware Division of Revenue, http://revenue.delaware.gov/information/tims/Gift_Tax.shtml
New York State Department of Taxation and Finance, http://www.tax.state.ny.us/forms/prvforms/gift_tax_1983_1999.htm North Carolina Department of Revenue, http://www.dornc.com/taxes/estate/general.html
Baldwin Haspel Burke & Mayer LLC, http://www.bhbmlaw.com/alerts-updates-149.html North Carolina Department of Revenue, http://www.dornc.com/taxes/gift/
Tennessee Department of Revenue, http://tn.gov/revenue/tntaxes/gift.htm
Chapter 19
Internal Revenue Code section 6166
Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) Internal Revenue Code section 2032A
Internal Revenue Code section 2042