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.' |
12/17/1986 |