Internal Revenue Service (IRS). It mentions that the NPRM is aimed to clarify the boundaries of "social welfare organizations" under Section 501 of the Internal Revenue Code (IRC).International Journal of Not-for-Profit LawGorovitzPrincipalEricPrincipal...
IRC Section 501(r) Requires Tax-Exempt Hospitals Make Modifications by December 29, 2015FidlerAngie
IRS ISSUES LETTER RULING ON CAPITAL CONTRIBUTIONS AND THE SECTION 382 LIMITATION. The article offers information on the Letter Ruling 201251002 (9/24/12) issued by the U.S. Internal Revenue Service regarding capital contributions faced b......
LIKE-KIND REAL ESTATE EXCHANGES UNDER IRC SECTION 1031The recent surge in buying and selling commercial and residential real estate creates significant...Schier, LewisMorris, Edwin BCpa Journal
(A) The deductibility by the taxpayer, under section 166 or section 832(c), of a debt as a debt which became worthless, or, under section 165(g), of a loss from worthlessness of a security, or (B) The effect that the deductibility of a debt or loss described in subparagraph (A)...
I. SECTION 403(b) TAX-SHELTERED ANNUITY ARRANGEMENTS 403(b) plans generally are required to file Form 5500. However, certain plans, including church plans not electing coverage under IRC 410(d), governmental plans, and 403(b) plans that are not "employee benefit plans" under Title I of ...
r IRC Section 7216. CPAs Beware: Disclosure or Use of Taxpayer Information Requirements Under IRC Section 7216.CPAs Beware: Disclosure or Use of Taxpayer Information Requirements Under IRC Section 7216.The article deals with the criminal liability of accountants in the U.S. under the revised ...
doi:10.1016/S1058-7497(02)14005-1C BaumanA FowlerEmerald Group Publishing LimitedBauman, Christine C and Anna C Fowler, `The Expanded Taxpayer Confidentiality Privilege: A Review and Assessment of IRC Section 7525' (2002) 14 Advances in Taxation 37...
(c) the Interim Management Report includes a fair review of the information required by Disclosure Guidance and Transparency Rule 4.2.8R (disclosure of related party transactions and changes therein). On behalf of the board Richard Hills
For purposes of this subsection, the term "employee" does not include an individual who is an employee within the meaning of section 401(c)(1). (F) Definitions related to bicycle commuting reimbursement. (i) Qualified bicycle commuting reimbursement. The term "qualified bicycle commuting ...