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"Congress created intermediate sanctions as a means of imposing special punitive taxes on transactions involving excessive benefits paid by tax-exempt organizations. While there already exists considerable law on intermediate sanctions - a statute, legislative history, a set of regulations, and one court opinion - there has not yet been ample opportunity for the true practice of the law, leaving the application of these new regulations open to considerable interpretation.
The Law of Intermediate Sanctions provides an up-to-date analysis of this new law and its application to tax-exempt organizations." "The book also includes coverage of the final intermediate sanction regulations published by the IRS in early 2002. Aside from curbing nonprofit abuse, the new sanctions promise to significantly increase the practices of lawyers and accountants who specialize in tax-exemption law. Hopkins's The Law of Intermediate Sanctions will be their primary resource."--BOOK JACKET.
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The law of intermediate sanctions: a guide for nonprofits
2003, Wiley
in English
0471224022 9780471224020
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The law of intermediate sanctions: a guide for nonprofits
2003, J. Wiley & Sons
in English
0471224022 9780471224020
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Includes bibliographical references (p. 351-357) and index.
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- Created April 1, 2008
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September 2, 2017 | Edited by ImportBot | import new book |
April 26, 2011 | Edited by OCLC Bot | Added OCLC numbers. |
August 3, 2010 | Edited by IdentifierBot | added LibraryThing ID |
April 16, 2010 | Edited by bgimpertBot | Added goodreads ID. |
April 1, 2008 | Created by an anonymous user | Imported from Scriblio MARC record |