No. 37-4, April 2020
Index
- Catching Up
- Charity Ruled Engaged in Campaign Activity by Operation of Subsidiary
- Commerciality Doctrine Corner
- Conservation Easement Litigation
- CRS Publishes History of the Charitable Deduction
- IRS Introduces Electronically Filed Form 1023
- IRS Issues Guidance as to Charitable Giving of Virtual Currency
- Other Developments
- Self‐Dealing Sanctions: Pigouvian Taxes?
- TIGTA Rips IRS Over Ostensible Form 8976 Mismanagement; IRS Rejoins