CCA 201348013
Other Definitions and Rules
ID:
Office:
UILC:
CCA_2013091217263252
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469.05-00, 469.10-00
Number: 201348013
Release Date: 11/29/2013
From: ---
Sent: Thursday, September 12, 2013 5:26:36 PM
To: ---
Cc: ---
Subject: Confirmation
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This is to confirm our telephone conversation of earlier today. In that conversation, we indicated that we agree with the position taken by the Technical Advisors regarding the application of § 469(j)(6) to the distribution of assets from a GRAT. Even though we agree that the taxpayers' interpretation of the statutory provision appears reasonable, we believe that the Technical Advisors’ position provides the best reading of the statute.
Feel free to call ---or me if you would like to discuss further.
Thanks.
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Source: view the official PDF
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