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8. Misconceptions about Section 514

Author

Flanagan, Harold, Lidsky, Judith, and Loafman, William M.

Subjects
Government regulation, Tax accounting -- Laws, regulations and rules, Tax-exempt securities -- Accounting and auditing -- Laws, regulations and rules, United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing
Abstract

The Bond Buyer's Nov. 9, 1994, article ('IRS Field Agents Told Not to Press Issues Involving Reserve Funds of 501(c)(3) Entities') reports that IRS field agents have been instructed not [...]

Published
1994

9. Deficit reduction vs. private financing

Author

Flanagan, Harold

Subjects
Local taxation -- Laws, regulations and rules, Tax law -- Interpretation and construction, Environmental services industry -- Finance -- Laws, regulations and rules, Pollution control industry -- Finance -- Laws, regulations and rules, Tax-exempt securities -- Laws, regulations and rules, Tax Reform Act of 1986, Business, general, Government, Government regulation, Tax law, Company financing, Finance, Interpretation and construction, Laws, regulations and rules
Abstract

Deficit Reduction vs. Private Financing During much of the 1980s, federal tax policy was geared toward deficit reduction without regard to the resulting economic and social consequences. For instance, in [...]

Published
1990

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