The Resource Private foundations : excess business holdings (section 4943), Richard M. Horwood, Esq. and John R. Wiktor, Esq., Horwood Marcus & Berk Chtd., Chicago, Illinois

Private foundations : excess business holdings (section 4943), Richard M. Horwood, Esq. and John R. Wiktor, Esq., Horwood Marcus & Berk Chtd., Chicago, Illinois

Label
Private foundations : excess business holdings (section 4943)
Title
Private foundations
Title remainder
excess business holdings (section 4943)
Statement of responsibility
Richard M. Horwood, Esq. and John R. Wiktor, Esq., Horwood Marcus & Berk Chtd., Chicago, Illinois
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
"Tax Management Portfolio, Private Foundations--Excess Business Holdings (Section 4943), No. 473-2nd, explains the application and operation of [section] 4943 of the Internal Revenue Code, which imposes an excise tax on the excess business holdings of private foundations and certain donor advised funds and supporting organizations. As a general rule, under [section] 4943, the combined holdings of a private foundation and its disqualified persons are limited to 20% of the voting stock in a business enterprise that is a corporation or 20% of the profits or beneficial interest in a business enterprise that is a partnership, limited liability company, joint venture or unincorporated association."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Horwood, Richard M
Entry convention
integrated entry
Former title
Private foundations :
LC call number
KF6289.A1
LC item number
T35 no. 473-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Wiktor, John R.
  • Stoneman, Christopher G.
  • Tax Management Inc
Series statement
Estates, gifts and trusts portfolios
Series volume
473-2nd
http://library.link/vocab/subjectName
Charitable uses, trusts, and foundations
Label
Private foundations : excess business holdings (section 4943), Richard M. Horwood, Esq. and John R. Wiktor, Esq., Horwood Marcus & Berk Chtd., Chicago, Illinois
Instantiates
Publication
Note
  • Author: Christopher G. Stoneman, 2003-2010
  • Published: Washington, D.C., 2003-2007
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 -- Threshold requirements -- Special rules for May 26, 1969 holdings and certain later acquisitions -- Computation of initial tax and additional tax -- Accumulated earnings tax and stock redemptions -- 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)60450057
Label
Private foundations : excess business holdings (section 4943), Richard M. Horwood, Esq. and John R. Wiktor, Esq., Horwood Marcus & Berk Chtd., Chicago, Illinois
Publication
Note
  • Author: Christopher G. Stoneman, 2003-2010
  • Published: Washington, D.C., 2003-2007
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 -- Threshold requirements -- Special rules for May 26, 1969 holdings and certain later acquisitions -- Computation of initial tax and additional tax -- Accumulated earnings tax and stock redemptions -- 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)60450057

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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