Development of the Law and Continuing Legal Issues in the Tax Treatment of Private Foundations

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Library of Congress. Congressional Research Service.

Library of Congress.

Income tax.

Legislative histories.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1983

Summary:

CRS report, prepared by Marie B. Morris and Thomas B. Ripy for the Subcom on Oversight, providing an historical summary of laws governing the tax treatment of private foundations, with emphasis on development leading to the adoption of the Tax Reform Act of 1969

Includes a legislative history of Internal Revenue Code private foundation provisions (pages 4-42), and a review of related issues (pages 43-55)

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Development of the Law and Continuing Legal Issues in the Tax Treatment of Private Foundations. 83-H782-19

Publisher Number:

CRS-1983-AML-0021

Access Restriction:

Restricted for use by site license