The provision, found in section 501(c)(3) of the Internal Revenue
Code, is designed in part to prevent tax-exempt churches from being used for partisan political purposes.
Employing private collection agents provokes all of the concerns raised by the sharing of sensitive taxpayer information with persons not employed by the Internal Revenue
Service, and in fact not employed by the federal government or any governmental entity.
Tax Cases from 1913 to the present (three discs), the Internal Revenue
Manual (one disc), Letter Rulings and other administrative documents from 1954 to the present (four discs), Revenue Rulings and Procedures (one disc), IRS Publications (one disc) and its Federal Income, Estate & Gift and Excise Tax Reporter (two discs).
A settlement was reached and the taxpayers sought to deduct their legal and accounting fees as ordinary and necessary business expenses under Internal Revenue
Code section 162.
As a broad proposition, a simpler tax system will also be easier for the Internal Revenue
Service to enforce.
In what has become an annual tradition, dozens of volunteers and Internal Revenue
Service employees will labor down to the wire until midnight Monday against the onslaught of 11th-hour tax emergencies.
The proposed ruling is helpful to understand whether a recruitment initiative will cause a hospital that is exempt from taxation pursuant to section 501(c)(3) of the Internal Revenue
Code to violate the organizational and operational requirements necessary for continued tax exemption.
The Internal Revenue
Service has given taxpayers serving peace-keeping missions in the former Republic of Yugoslavia more time to file their tax returns.
Staff of the Joint Committee on Taxation, Study of Present-Law Penalty and Interest Provisions as Required by Section 3801 of the Internal Revenue
Service Restructuring and Reform Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (JCS-3-99) (July 22, 1999).
15, 1994, individuals may call the Internal Revenue
Service for assistance.
Alternative minimum tax adjustments are to be apportioned between a real estate investment trust ("REIT") and its shareholders under Internal Revenue
Code Section 59(d).
Roth, chairman of the Senate Finance Committee, and Congressman Bill Archer, chairman of the House Ways and Means Committee, voicing the Institute's support for simplification of the Internal Revenue