No. 34-8, August 2017
Index
- Court Rules IRS Can't Charge PTIN User Fees
- Easement Gift Ruled Nondeductible Because of Late Recording by Donee
- Health Care Law Revision Bill Emerges, Fizzles in Senate
- IRS Corrects Erroneous Taxable Expenditure Law Ruling
- Network of Business‐Seeking Professionals Denied Recognition of Exemption
- Operator of Building Ruled Not Fraternal Beneficiary Organization
- Other Developments
- Other Recent IRS Private Letter Rulings
- Private Foundation's Matching Gift Program Ruled to Not Entail Self‐Dealing
- Supreme Court Accepts Religious Hospitals' View of Concept of Church Plan
- Taxable Nonprofit Organization Ruled to Be Nontaxable on Loan Proceeds Obtained as Funding Vehicle for Development of Sports Stadium
- Transfer of Disqualified Person's Note via Noncontrolled Trust to Foundation Ruled Not Self‐Dealing
- Watch Out for Website Content