No. 38-3, March 2021
Index
- Charitable Deductions Lost, on Appeal, Due to Partial Interest Gift and Faulty Appraisals
- Final Excess Compensation Regs Issued
- IRS Applies Public Policy Doctrine—Twice
- IRS Chief Counsel Advises Denials as to 27‐Month Rule Relief
- IRS Issues Procedural Rules for 2021
- Other Development
- Other Recent IRS Private Letter Rulings
- Selected Provisions of Coronavirus and FY 2021 Appropriations Legislation
- Supreme Court Agrees to Hear Fundraising/Free Speech Cases
- Taxpayer First Act Report Delivered
- TIGTA Evaluates EO Examination Case Consolidation Efforts