✦ LIBER ✦
Tax court finds mailing list rental payments nontaxable as UBI
✍ Scribed by Bruce R. Hopkins
- Book ID
- 102554326
- Publisher
- John Wiley and Sons
- Year
- 1999
- Weight
- 360 KB
- Volume
- 16
- Category
- Article
- ISSN
- 0742-3497
No coin nor oath required. For personal study only.
✦ Synopsis
Challenge to the tax-exempt status of a participating charity on the basis of private inurement [ 191; Challenge to the tax-exempt status of a participating charity on the ground of impermissible private benefit [ 19.101: Imposition of the intermediate sanctions penalties (IRC 5 4958) on a disqualilaed person who benefits fi-om the split-dollar insurance transaction, and perhaps on the charity's managers [ 19.111; Like imposition of the private foundation self-dealing rules (IRC 5 4941)