Private foundations : excess business holdings (section 4943) /

Private foundations : excess business holdings (section 4943) /

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Bibliographic Details
Author / Creator:	Horwood, Richard M., author.
Imprint:	Arlington, VA : Tax Management, [2003]-
Description:	1 online resource
Language:	English
Series:	Estates, gifts and trusts portfolios ; 473-2nd Tax management portfolios ; 473-2nd.
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/5669665

Hidden Bibliographic Details
Title varies:	Private foundations : excess business holdings
Other authors / contributors:	Wiktor, John R., author. Stoneman, Christopher G., author. Tax Management Inc., issuing body.
Frequency:	Updated irregularly
Notes:	Author: Christopher G. Stoneman, 2003-2010. Published: Washington, D.C., 2003-2007. Description based on contents viewed on August 14, 2019; title from description page.
Summary:	"Tax Management Portfolio, Private Foundations--Excess Business Holdings (Section 4943), No. 473-2nd, explains the application and operation of [section] 4943 of the Internal Revenue Code, which imposes an excise tax on the excess business holdings of private foundations and certain donor advised funds and supporting organizations. As a general rule, under [section] 4943, the combined holdings of a private foundation and its disqualified persons are limited to 20% of the voting stock in a business enterprise that is a corporation or 20% of the profits or beneficial interest in a business enterprise that is a partnership, limited liability company, joint venture or unincorporated association."
Other form:	Print version: Horwood, Richard M. Private foundations. Arlington, VA : Tax Management Inc., [2019]- 9781633593183

Description
Item Description:	Author: Christopher G. Stoneman, 2003-2010. Published: Washington, D.C., 2003-2007.
Physical Description:	1 online resource
Publication Frequency:	Updated irregularly