The Resource Private foundations--distributions (section 4942), Elaine Waterhouse Wilson, Esq. (West Virginia College of Law, Morgantown, West Virginia)

Private foundations--distributions (section 4942), Elaine Waterhouse Wilson, Esq. (West Virginia College of Law, Morgantown, West Virginia)

Label
Private foundations--distributions (section 4942)
Title
Private foundations--distributions (section 4942)
Statement of responsibility
Elaine Waterhouse Wilson, Esq. (West Virginia College of Law, Morgantown, West Virginia)
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
"... 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 make "qualifying distributions" in the amounts required by the statute."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Wilson, Elaine Waterhouse
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 472 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Schenkelberg, Thomas J.
  • Gross, Virginia C.
  • Bureau of National Affairs (Arlington, Va.)
Series statement
Estates, gifts, and trusts portfolios
Series volume
472
http://library.link/vocab/subjectName
Charitable uses, trusts, and foundations
Label
Private foundations--distributions (section 4942), Elaine Waterhouse Wilson, Esq. (West Virginia College of Law, Morgantown, West Virginia)
Instantiates
Publication
Note
  • Authors: Thomas J. Schenkelberg and Virginia C. Gross, <Oct. 5, 2007>
  • Published in Washington, D.C., 2004-2007
  • Published as Tax Management portfolio 880-2nd, <Oct. 5, 2007>-2015
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Required distributable amount -- Qualifying distributions -- Calculation of undistributed income -- Tax on failure to distribute income -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60450009
System details
Mode of access: World Wide Web
Label
Private foundations--distributions (section 4942), Elaine Waterhouse Wilson, Esq. (West Virginia College of Law, Morgantown, West Virginia)
Publication
Note
  • Authors: Thomas J. Schenkelberg and Virginia C. Gross, <Oct. 5, 2007>
  • Published in Washington, D.C., 2004-2007
  • Published as Tax Management portfolio 880-2nd, <Oct. 5, 2007>-2015
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Required distributable amount -- Qualifying distributions -- Calculation of undistributed income -- Tax on failure to distribute income -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60450009
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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