Abstract

AbstractIRS Launches New Site for Comments on Forms, Beginning with 1023Charitable Deductions Denied Due to Faulty Appraisal and for Fee Paid to CharityIRS Articulates Primary Purpose, Exclusivity Tests DifferencesIRS Refunds Held to Moot Exemption Claim; Organization Left in Tax‐Exempt Status LimboIRS Denies School Tax Exemption Because of Racial DiscriminationAHA Submits Comments on New Hospital Exemption RulesCHA Submits Comments on New Hospital Exemption RulesOther Developments

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