Can a charitable remainder unitrust be funded with closely held C-corp stock, and what valuation hurdles should I anticipate from the IRS?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Can a charitable remainder unitrust be funded with closely held C-corp stock, and what valuation hurdles should I anticipate from the IRS?
3 real searches · 1 real-search pass
IRS charitable remainder unitrust closely held stock qualified appraisal fair market value Revenue Ruling 59-60 self dealing prearranged saleGoogle ↗
OBSERVED
26 CFR 1.170A-13 qualified appraisal closely held stock charitable contribution 60 daysGoogle ↗
OBSERVED
IRS charitable remainder trust excess business holdings closely held stock section 4943 4947Google ↗
OBSERVED
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
IRS charitable remainder unitrust closely held stock qualified appraisal fair market value Revenue Ruling 59-60 self dealing prearranged sale Google ↗
26 CFR 1.170A-13 qualified appraisal closely held stock charitable contribution 60 days Google ↗
IRS charitable remainder trust excess business holdings closely held stock section 4943 4947 Google ↗
- 26 CFR § 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Charitable remainder trusts · irs.gov
- 26 CFR § 1.664-1 - Charitable remainder trusts. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Instructions for Form 5227 (2025) · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS charitable remainder unitrust closely held stock qualified appraisal fair market value Revenue Ruling 59-60 self dealing prearranged sale OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
26 CFR 1.170A-13 qualified appraisal closely held stock charitable contribution 60 days OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS charitable remainder trust excess business holdings closely held stock section 4943 4947 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |