ERIC Number: EJ198235
Record Type: Journal
Publication Date: 1978
Reference Count: N/A
Utilization of a New Declaratory Judgment Procedure by Organizations Dedicated to Advancement of the Arts.
Weithorn, Stanley S.
Connecticut Law Review, v10 n3 p666-88 Spr 1978
As a part of the Tax Reform Act of 1976, Congress authorized certain nonprofit organizations, including those dedicated to the advancement of the arts, to seek judicial determinations as to their tax status as organizations classified in the Internal Revenue Code. Two Internal Revenue Service form letters are appended. (JMD)
Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers
Education Level: N/A
Authoring Institution: N/A