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by Barbara L. Kirschten,Frances R. Hill

Author: Barbara L. Kirschten,Frances R. Hill
Language: English
Publisher: Warren Gorham & Lamont (November 1, 1994)
Category: Other
Rating: 4.9
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Items related to Federal & State Taxation of Exempt Organizations.

Items related to Federal & State Taxation of Exempt Organizations. Home Hill, Frances R;Kirschten, Barbara L. Federal & State Taxation of Exempt Organizations. ISBN 10: 0791320863, ISBN 13: 9780791320860.

Federal & State Taxation of Exempt Organizations (Tax series)

Federal & State Taxation of Exempt Organizations (Tax series). 0791320863 (ISBN13: 9780791320860). Lists with This Book. This book is not yet featured on Listopia.

Frances R. Hill, University of Miami School of Law Follow Barbara L. .in this series in this repository across all repositories. Kirsten Rob Atkinson. Frances R. Hill, Barbara L. Kirsten, and Rob Atkinson, Federal and State Taxation of Exempt Organizations (1994).

CURRICULUM VITAE FRANCES R. HILL PRESENT POSITION: Professor and Dean s Distinguished Scholar for the . HILL PRESENT POSITION: Professor and Dean s Distinguished Scholar for the Profession, University of Miami School of Law, Coral Gables, Florida (1992-present) VISITING POSITIONS .

Hill, F. and Kirschten, B. (1994)Federal and State Taxation of Exempt Organizations, Warren . (1994)Federal and State Taxation of Exempt Organizations, Warren, Gorham & Lamont, Boston, Massachusetts. The Big Foundations, The Twentieth Century Fund, New York. Subcommittee on Oversight, Committee on Ways and Means, US House of Representatives (1983)Hearings on Tax Rules Covering Private Foundations, 27–28, US Government Printing Office, Washington, DC. Google Scholar. Troyer, T. (1973) Charities, law-making and the consitution,New York University Institute on Federal Taxation 31:1415, Matthew Bender, Albany, New York.

The requirements for federal tax and state law purposes have enough in common that satisfying the tax tests . 4 5 6 Frances R. Hill and Barbara L. Kirschten, Federal and State Taxation of Exempt Organizations §. 2 (1994). Blumberg and Strasser, op. cit. Id.

The requirements for federal tax and state law purposes have enough in common that satisfying the tax tests will often amount to satisfying the state law tests. a. Federal Tax Requirements for Entity Formation The IRS applies a two-part test for bona fide subsidiaries. First, the subsidiary must possess a separate business purpose.

The provisions concerning taxes on dividends, interests, and royalties and the . excise tax on insurance premiums paid to foreign insurers will take effect on the first day of the second month following the entry into force

The provisions concerning taxes on dividends, interests, and royalties and the . excise tax on insurance premiums paid to foreign insurers will take effect on the first day of the second month following the entry into force. The provisions concerning other taxes generally will take effect for taxable years or taxable events occurring on or after January 1 of the year following the entry into force

Most other tax-exempt organizations would be reassigned into one of five categories, corresponding roughly to.

Most other tax-exempt organizations would be reassigned into one of five categories, corresponding roughly to current section 501(c)(1) (. governmental organizations), section 501(c)(3) (charitable), section 501(c)(4) (social welfare), section 501(c)(7) (social clubs, but stated more generally as mutual benefit. Second, any donation to a tax-exempt organization that engages in significant lobbying or campaigning and does not disclose the name of the donor would be treated as a taxable gift by the donor (subject to the annual exclusion and lifetime exemption). Finally, the paper proposes two measures of relief for tax-exempt organizations.

Tax Information for Charitable Organizations Tax information for charitable, religious, scientific, literary . Other Tax-Exempt Organizations Miscellaneous types of organizations that qualify for exemption from federal income tax.

Tax Information for Charitable Organizations Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3).

There is an abundance of books on the federal income taxation of such artificial entities as corporations, trusts . But there are very few comprehensive discussions of the income tax problems of individuals.

There is an abundance of books on the federal income taxation of such artificial entities as corporations, trusts, partnerships and non-profit organizations and they are augmented by numerous works on such specialized matters as procedure, tax fraud, real estate transactions, and foreign income. This neglect is both surprising and ironic, since individuals ultimately bear the burden of all taxes, including those that are levied in the first instance on corporations and other legal entities.