Private Foundation Merger Guidelines In Rev. Rul. 2002-28
Unitrust "Special Needs Trust" Permitted In Rev. Rul. 2002-20
John C. Todd, et ux. v. Commissioner; 118 T.C. No. 19; No. 17046-99
Christine M. Hackl, et vir v. Commissioner; 118 T.C. No. 14; No. 6921-00; No. 6922-00
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