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. Butler, B.J.; Leatherberry, E.C. 2004. America s family forest owners. Journal of Forestry. 102(7): 4 14. Chapter 2 Chapter 3 Tax Reform Act of 1976 (Public Law 94-455) 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 327 121
Sources by Order of Appearance: Laws and Regulations, Court Cases, Publications, IRS Forms and Publications, IRS Rulings and Positions Church, E., DC Texas, 2000-1 USTC 60,369, affirmed CA-5, in an unpublished opinion, 2001-2 USTC 60,415 Internal Revenue Code section 2703(a) Internal Revenue Code section 2704(b) Estate of Strangi, A., TC 478, CCH Dec. 54,135,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) 122
Appendix 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 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) 123
Sources by Order of Appearance: Laws and Regulations, Court Cases, Publications, IRS Forms and Publications, IRS Rulings and Positions 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. 124
Appendix I 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 1 125
Sources by Order of Appearance: Laws and Regulations, Court Cases, Publications, IRS Forms and Publications, IRS Rulings and Positions 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 Estate of Hoover, K.C. v. Commissioner, 102 TC 777, CCH Dec. 49,919; reversed 69 F3d 1044 (CA-10), 95-2 USTC 60,217 Field Service Advice 199924019, March 17, 1999, http://www.unclefed.com/fortaxprofs/irs-wd/1999/9924019.pdf 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. 3 126
Appendix I 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 60,465 127
Sources by Order of Appearance: Laws and Regulations, Court Cases, Publications, IRS Forms and Publications, IRS Rulings and Positions 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. 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 Internal Revenue Code section 2032A Internal Revenue Code section 2042 128