Abstract
AbstractCongress Passes Bill with Exempt Organizations, Charitable Giving RevisionsHumiliating IRS and Tax Court, Appellate Court Reverses $70 Million Intermediate Sanctions DecisionIRS Issues Request for Comments on Application of Tax Shelter LawBlack Lung Trust's Assets Held Not Distributable “Excess” AssetsTax Court Revisits Reasonable Compensation Case, Finds Smaller ExcessCourt Rules That Retroactive Tax Regulation Is IneffectiveIRS Announces Charitable Giving StatisticsCharitable Giving Boomed in 2005Other Developments
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