Letter Rulings

Robert Ancira, Petitioner V. Commissioner of Internal Revenue, Respondent
Tax Court finds that IRA owner can act as a conduit for IRA investments without distribution occurring
IRS Letter Ruling 199929029, April 27, 1999
IRA Investment in Subchapter S terminates "S" status PWBA
2000 10A
IRA Investment in Limited Partnership Not a Prohibited Transaction
IRS Letter Ruling 2000-2
Executor may elect to treat an IRA payable to a trustee as the named beneficiary as qualified terminable interest property (QTIP)
IRS Letter Ruling 200008044, December 3, 1999
Division of Inherited IRA to four separate trusts did not count as distribution
IRS Letter Ruling 200027061, April 12, 2000
IRA funds acquired from estate of deceased spouse still qualify for non-taxable rollover into survivors' IRA
IRS Letter Ruling 200151049, August 21, 2001
Married couple acting in good faith granted extension in re-characterization of Roth IRA back to Traditional IRA

Note: The information presented above is for educational purposes only and should not be construed as tax, legal, or investment advice. Whenever making an investment decision, please consult with legal, tax, and accounting professionals.