Private foundations : excess business holdings (section 4943) /
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| 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: | |
| Format: | E-Resource Journal |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/5669665 |
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| 050 | 4 | |a XXKF6289.A1 |b T35 no. 473-2nd | |
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| 100 | 1 | |a Horwood, Richard M., |e author. |0 http://id.loc.gov/authorities/names/n85336629 |1 http://viaf.org/viaf/58075627 | |
| 245 | 1 | 0 | |a Private foundations : |b excess business holdings (section 4943) / |c Richard M. Horwood, Esq. and John R. Wiktor, Esq., Horwood Marcus & Berk Chtd., Chicago, Illinois. |
| 247 | 1 | 0 | |a Private foundations : |b excess business holdings |f <May 12, 2010> |
| 264 | 1 | |a Arlington, VA : |b Tax Management, |c [2003]- | |
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
| 337 | |a computer |b c |2 rdamedia |0 http://id.loc.gov/vocabulary/mediaTypes/c | ||
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| 490 | 1 | |a Estates, gifts and trusts portfolios ; |v 473-2nd | |
| 500 | |a Author: Christopher G. Stoneman, 2003-2010. | ||
| 500 | |a Published: Washington, D.C., 2003-2007. | ||
| 520 | |a "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." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Threshold requirements -- Special rules for May 26, 1969 holdings and certain later acquisitions -- Computation of initial tax and additional tax -- Accumulated earnings tax and stock redemptions -- Working papers. | |
| 588 | |a Description based on contents viewed on August 14, 2019; title from description page. | ||
| 650 | 0 | |a Charitable uses, trusts, and foundations |x Taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008100302 | |
| 700 | 1 | |a Wiktor, John R., |e author. |0 http://id.loc.gov/authorities/names/no2010128849 |1 http://viaf.org/viaf/155191769 | |
| 700 | 1 | |a Stoneman, Christopher G., |e author. |0 http://id.loc.gov/authorities/names/n88002163 |1 http://viaf.org/viaf/63082485 | |
| 710 | 2 | |a Tax Management Inc., |e issuing body. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://viaf.org/viaf/147736479 | |
| 776 | 0 | 8 | |i Print version: |a Horwood, Richard M. |t Private foundations. |d Arlington, VA : Tax Management Inc., [2019]- |z 9781633593183 |w (OCoLC)1112200671 |
| 830 | 0 | |a Tax management portfolios ; |v 473-2nd. | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20473 |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. 473-2nd |l Online |c UC-FullText |n Restricted to University of Chicago Law School users |u https://www.bloomberglaw.com/product/tax/citation/tm%20473 |z Bloomberg Law |g ebooks |i 11872474 | ||