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administratively has recognized that section 408(g) does not
preclude taking community property rights into account in
allocating the tax consequences of IRA distributions. See Priv.
Ltr. Rul. 80-401-01 (Jul. 15, 1980) (distribution of decedent’s
community property interest in surviving spouse’s IRA is taxable
to decedent’s legatees). But see Priv. Ltr. Rul. 93-440-27 (Aug.
9, 1993) (distribution of wife’s community property interest in
husband’s IRA under a separation agreement is taxable to
husband).2 Additionally, the courts of at least two community
property States have concluded that section 408(g) does not
preempt recognition of community property rights in an IRA for
State law purposes.3 See In re Mundell, 857 P.2d 631, 633 (Idaho
1993) (community property interest in wife’s IRA is includable in
2We recognize that private letter rulings have no
precedential value but merely represent the Commissioner’s
position as to a specific set of facts. See sec. 6110(j)(3)
(redesignated sec. 6110(k)(3) under the IRS Restructuring and
Reform Act of 1998, Pub. L. 105-206, sec. 3509(b), 112 Stat. 743,
772); Lucky Stores, Inc. v. Commissioner, 153 F.3d 964, 966 n.5
(9th Cir. 1998), affg. 107 T.C. 1 (1996); Fowler v. Commissioner,
98 T.C. 503, 506 n.5 (1992); Estate of Jalkut v. Commissioner, 96
T.C. 675, 684 (1991); First Chicago Corp. v. Commissioner, 96
T.C. 421, 443 (1991), affd. 135 F.3d 457 (7th Cir. 1998). We
mention these rulings merely to set forth the Commissioner’s
administrative practice as to sec. 408(g). See Rowan Cos. v.
United States, 452 U.S. 247, 261 n.17 (1981); First Chicago Corp.
v. Commissioner, 96 T.C. 421, 443 (1991).
3We address a somewhat narrower issue, i.e., whether for
Federal income tax purposes petitioner is the sole “distributee”
and thus taxable on the distributions he received from his IRA’s.
We do not address, as did these State cases, whether sec. 408(g)
preempts community property interests in IRA’s altogether.
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