No. 38-4, April 2021
Index
- GAO Issues (Rather Pointless) Report on Colleges' Tax Status Conversions
- Insular State Tax Exemption Held Valid in Commerce Clause Challenge
- IRS Inventories FY 2020 EO Accomplishments
- New Administration Spawns Policy Flips
- Other Developments
- Other Recent IRS Private Letter Rulings
- Pandemic Provides Basis for Successful Set‐Aside Requests
- Religious Exemptions to Contraceptive Mandate Upheld by District Court
- Student Debt Reduction Organization Held Nonexempt Absent Service of Charitable Class
- Tax Court Provides Delightful Romp Through Penalty Provisions