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)
Main Authors: Wilson, Elaine Waterhouse (Author), Schenkelberg, Thomas J. (Author), Gross, Virginia C. (Author)
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.
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