No. 35-5, May 2018
Index
- Court Dismisses Lawsuit Challenging “Two‐for‐One” Executive Order
- Court: EO Director Not High‐Level Official for Church Audit Purposes
- Developments Concerning Endowment Tax
- Donor‐Advised Fund Corner
- Foreign Foundation Held Able to Treat Assets of Foreign Investment Vehicle as Those of Disregarded Entity, With Income Subject to Excise Tax
- IRS Conjures New Basis for Revocation: Failure to Pay Employment Taxes
- Other Developments
- Other Recent IRS Private Letter Rulings
- Particular Services Rule Dooms Exemption
- Provisions of Appropriations Act
- Schedule B Update
- Supreme Court Saves US From Felony Prosecution for Tax Obstruction