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9.8 IRS Legal Memoranda

ILM 201020009 Gift Tax Not in Estate

ILM 200848020 IRA Charitable Transfer - No Sec. 642(c) Deduction

ILM 200738013 Appraisals for Façade Easement Gifts

ILM 200221010 Service Revalues $200,000 Gift to $14M after Statute of Limitations Period