Internal Revenue Service's determination letters of tax-exempt status. Reason behind the passage of the Tax Reform Act of 1976 by Congress; Background on the Treasury regulations of the nondisclosure policy of the IRS; Stand of the Court of Appeals for the District of Columbia on the ruling ...
Owens, Marcus
IRS to Implement Post-Determination Compliance Program for Exempt Organizations That Submitted A Form 1023-EZ Application for ExemptionMotyl, Jacqueline
Exempt Organizations Advisory - Treasury, IRS Issue Final Regulations on Reliance Standards for Making Good Faith DeterminationsSuzanne Ross McDowell
Internal Revenue Service (IRS). The rules include private letter rulings, technical advise from the Office of Chief Counsel, revised procedures for offering technical advise to area managers, and for issuing determination letters and rulings as to tax-exempt status....
Internal Revenue Service involving issuance of determination letters and rules on the tax-exempt status of organizations. It summarizes the procedures for filing application for issuing determination letter including the process for withdrawing an application. This revenue procedure is updated annually and ...
According to the IRS Tax-Exempt and Government Entities Division manager of voluntary compliance Martin Pippins, the agency focuses on the synchronization of its determination letter and voluntary compliance programs. It notes on the agency's creation of a revenue procedure to establish a determination...
Capital Trust and the tribe announced that they had received a second preliminary adverse determination letter from the IRS in conjunction with an examination into the tax-exempt status of revenue bonds issued in 2002 -- three series issued to construct two large hotels in conjunction with casino ...
In an April 21, 2003 letter, the IRS said that, because of the developer's deduction, it believes that the bonds are private-use debt under the tax code and could be taxable, according to a material-event notice posted by the district. Derek Knight, manager of the IRS tax-exempt bond...
Charles, Louisiana; Developments in the IRS investigation; Estimate by some bond attorneys that the IRS action TAM could ultimately affect $3 billion in outstanding tax-exempt bonds.EBSCO_bspBond Buyer