"Dormant Shell, " With Plan, Held to Meet Operational Test. Issue 2 (February 2015)
- Record Type:
- Journal Article
- Title:
- "Dormant Shell, " With Plan, Held to Meet Operational Test. Issue 2 (February 2015)
- Main Title:
- "Dormant Shell, " With Plan, Held to Meet Operational Test
- Abstract:
- <abstract abstract-type="main"> <title> <x xml:space="preserve">Abstract</x> </title> <p>A charitable organization, with no assets and current operations, was held eligible for continuing tax exemption because of its plan to resume operations at some later, undefined point in time (Priv. Ltr. Rul. 201448026).</p> </abstract>
- Is Part Of:
- Bruce R. Hopkins' nonprofit counsel. Volume 32:Issue 2(2015:Feb.)
- Journal:
- Bruce R. Hopkins' nonprofit counsel
- Issue:
- Volume 32:Issue 2(2015:Feb.)
- Issue Display:
- Volume 32, Issue 2 (2015)
- Year:
- 2015
- Volume:
- 32
- Issue:
- 2
- Issue Sort Value:
- 2015-0032-0002-0000
- Page Start:
- 5
- Page End:
- 6
- Publication Date:
- 2015-02
- Subjects:
- Nonprofit organizations -- Law and legislation -- United States -- Periodicals
Nonprofit organizations -- Taxation -- Law and legislation -- Periodicals
340 - Journal URLs:
- http://onlinelibrary.wiley.com/journal/10.1002/%28ISSN%291542-8427 ↗
http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1542-8427 ↗
http://onlinelibrary.wiley.com/ ↗ - DOI:
- 10.1002/npc.30036 ↗
- Languages:
- English
- ISSNs:
- 1542-8419
- Deposit Type:
- Legaldeposit
- View Content:
- Available online (eLD content is only available in our Reading Rooms) ↗
- Physical Locations:
- British Library DSC - 2353.105000
British Library DSC - BLDSS-3PM
British Library HMNTS - ELD Digital store - Ingest File:
- 4110.xml