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EXPLANATION OF THE BILL
DISCLOSURE OF INFORMATION RELATING TO TAXEXEMPT
6 other sections not shown
amount apply bill and sec capital gain capital gain property CHANGE The Committee charitable contributions charitable deduction charitable organizations charitable remainder church tax Code Committee believes conﬁdentiality conservation purposes consolidated return contributed property date of enactment DATE The provision December 31 deﬁned deﬁnition described in section disclosed EFFECTIVE DATE electing charity eligible entity exempt EXPLANATION OF PROVISION fair market value ﬁled ﬁling ﬁnancial ﬁrst foreign funds grants gross income income tax individual development account interest Internal Revenue Service inversion transactions issued itemized deductions listed transaction material advisor modiﬁes organiza organization’s payments percent present law private foundation provision is effective PROVISION The provision qualiﬁed organization REASONS FOR CHANGE reﬂect regulations reportable transaction required to ﬁle respect Rite Aid Roth IRA rules Secretary speciﬁc tax avoidance tax shelters tax treatment tax-exempt organizations tax-exempt status taxpayer tion Treas Treasury trust U.S. tax understatement written determination