Private foundations--distributions (section 4942) /

Private foundations--distributions (section 4942) /

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Bibliographic Details
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:	Charitable uses, trusts, and foundations -- Taxation -- United States.
Format:	E-Resource Journal
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/5669664

Hidden Bibliographic Details
Other authors / contributors:	Schenkelberg, Thomas J., author. Gross, Virginia C., author. Bureau of National Affairs (Arlington, Va.), issuing body.
Frequency:	Updated irregularly
Notes:	Authors: Thomas J. Schenkelberg and Virginia C. Gross, Published in Washington, D.C., 2004-2007. Published as Tax Management portfolio 880-2nd, -2015. Includes bibliographical references.
Summary:	"... 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."
Other form:	Print version: Wilson, Elaine Waterhouse. Private foundations--distributions (section 4942). Arlington, VA : Tax Management Inc., [2015]- 9781633590762

Table of Contents:

Detailed analysis. Introduction
Required distributable amount
Qualifying distributions
Calculation of undistributed income
Tax on failure to distribute income
Working papers.