Private foundations--distributions (section 4942) /
Saved in:
| Author / Creator: | Wilson, Elaine Waterhouse, author. |
|---|---|
| Imprint: | [Arlington, Va.] : Bureau of National Affairs, [2004]- |
| Description: | 1 online resource |
| Language: | English |
| Series: | Estates, gifts, and trusts portfolios ; 472 Tax management portfolios ; 472. |
| Subject: | |
| Format: | E-Resource Journal |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/5669664 |
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| 050 | 4 | |a XXKF6289.A1 |b T35 no. 472 | |
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| 100 | 1 | |a Wilson, Elaine Waterhouse, |e author. |0 http://id.loc.gov/authorities/names/no2016091909 |1 http://viaf.org/viaf/118147118197426340989 | |
| 245 | 1 | 0 | |a Private foundations--distributions (section 4942) / |c Elaine Waterhouse Wilson, Esq. (West Virginia College of Law, Morgantown, West Virginia). |
| 264 | 1 | |a [Arlington, Va.] : |b Bureau of National Affairs, |c [2004]- | |
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
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| 490 | 1 | |a Estates, gifts, and trusts portfolios ; |v 472 | |
| 500 | |a Authors: Thomas J. Schenkelberg and Virginia C. Gross, <Oct. 5, 2007> | ||
| 500 | |a Published in Washington, D.C., 2004-2007. | ||
| 500 | |a Published as Tax Management portfolio 880-2nd, <Oct. 5, 2007>-2015. | ||
| 520 | |a "... discusses in detail the distribution requirements imposed upon private foundations by [section] 4942. Section 4942, enacted by the Tax Reform Act of 1969 as part of a comprehensive effort to regulate private foundations, exacts an excise tax upon the failure of a private foundation to make "qualifying distributions" in the amounts required by the statute." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Required distributable amount -- Qualifying distributions -- Calculation of undistributed income -- Tax on failure to distribute income -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 650 | 0 | |a Charitable uses, trusts, and foundations |x Taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008100302 | |
| 700 | 1 | |a Schenkelberg, Thomas J., |e author. |0 http://id.loc.gov/authorities/names/no2004034413 |1 http://viaf.org/viaf/26771818 | |
| 700 | 1 | |a Gross, Virginia C., |e author. |0 http://id.loc.gov/authorities/names/no2004034406 |1 http://viaf.org/viaf/2174959 | |
| 710 | 2 | |a Bureau of National Affairs (Arlington, Va.), |e issuing body. |0 http://id.loc.gov/authorities/names/n79034822 |1 http://viaf.org/viaf/144126615 | |
| 776 | 0 | 8 | |i Print version: |a Wilson, Elaine Waterhouse. |t Private foundations--distributions (section 4942). |d Arlington, VA : Tax Management Inc., [2015]- |z 9781633590762 |w (OCoLC)927104991 |
| 830 | 0 | |a Tax management portfolios ; |v 472. | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20472 |y Bloomberg Law |z Restricted to University of Chicago Law School users |
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| 928 | |t Library of Congress classification |a XXKF6289.A1 T35 no. 472 |l Online |c UC-FullText |n Restricted to University of Chicago Law School users |u https://www.bloomberglaw.com/product/tax/citation/tm%20472 |z Bloomberg Law |g ebooks |i 11872473 | ||