Private foundations--distributions (section 4942) [electronic resource] / Elaine Waterhouse Wilson, Esq. (West Virginia College of Law, Morgantown, West Virginia).
" ... discusses in detail the distribution requirements imposed upon private foundations by [section] 4942. Section 4942, enacted by the Tax Reform Act of 1969 as part of a comprehensive effort to regulate private foundations, exacts an excise tax upon the failure of a private foundation to mak...
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Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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Main Authors: | , , |
Other title: | Bloomberg Law online Bloomberg Law online. |
Format: | Electronic Website |
Language: | English |
Published: |
[Arlington, Va.] :
Bureau of National Affairs,
[2004]-
|
Series: | Tax management portfolios ;
472. |
Subjects: |
Internet
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