No. 38-1, January 2021
Index
- Affirmative Action Litigation Update
- Another Appellate Court Reverses in Conservation Easement Case
- Conservation Easement's Valuation Held to Support Promotion, Unreasonable
- Court Upholds Third‐Party Summons in Conservation Easement Examination
- Distributions From Foreign Charity Ruled to Trigger Gift Tax
- Façade Easement Deductions Saved Due to Ineffectual Local Law Enforcement
- Forms, Anyone?
- GAO Critical of IRS's Administration of Community Benefit Standard
- Other Developments
- Other Recent IRS Private Letter Rulings
- Private Benefit Doctrine Precludes Exemption
- Supreme Court Appears Likely to Again Rescue ACA
- TE/GE Division Issues (Mini) FY 2021 Program Letter
- Transfers Between DP Trusts Ruled to Not Give Rise to Foundation Expectancy