26 U.S. Code § 2516 - Certain property settlements
1984—Pub. L. 98–369 substituted in introductory text “within the 3-year period beginning on the date 1 year before such agreement is entered into” for “within 2 years thereafter”.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Transfers in General (Gift v. Not a Gift) : 2012-02-10
- Valuation of Gifts : 2012-02-10
- Alimony--Separate Maintenance Payments : 2012-02-10
- Alimony, etc., Payments : 2012-02-10
- Termination of Private Foundation Status : 2007-11-02
- Excise Taxes on Acts of Self-Dealing : 2007-11-02
- Charitable Remainder Unitrust : 2007-11-02
- Settlement of Marital or Property Rights : 2007-11-02
- Excise Taxes on Acts of Self-Dealing : 2007-07-13
- Charitable Remainder Trusts : 2007-07-13
- Excise Taxes on Acts of Self-Dealing : 2006-04-21
- Excise Taxes on Taxable Expenditures : 2006-04-21
- Charitable Remainder Unitrust : 2006-04-21
- Aggregate Tax Benefit : 2006-04-21
- Transfers Incident to Divorce : 2006-04-21
- Divorce Within Required Period : 2006-04-21
- Transfers Incident to Divorce : 2004-10-15
- Settlement of Marital or Property Rights : 2004-10-15
- Income to Discharge Legal Obligations : 2004-02-20
- Valuation of Retained Interests : 2004-02-20
- Holding Period of Capital Assets : 2003-08-15
- Termination of Private Foundation Status : 2003-08-15
- Charitable Remainder Trusts : 2003-08-15
- Charitable Remainder Trusts : 2002-05-24
- Transfers Incident to Divorce : 2002-05-24
- Holding Period of Capital Assets : 2001-05-18
- Charitable Remainder Unitrust : 2001-05-18
- Transfers Incident to Divorce : 2001-05-18
- Settlement of Marital or Property Rights : 2001-05-18