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ERIC Number: EJ166241
Record Type: Journal
Publication Date: 1977
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"Church" in the Internal Revenue Code: The Definitional Problems
Whelan, Charles M.
Fordham Law Review, 45, 4, 885-928, Mar 77
The current concern of church leaders and federal tax officials focuses on the religious distinctions in the Code's section on the obligation of exempt organizations to file annual financial returns with the IRS. For journal availability see HE 509 187. (Author/LBH)
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Identifiers - Laws, Policies, & Programs: Internal Revenue Code