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2. 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

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