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6 results on '"Internal Revenue Code (I.R.C. 6104)"'

2. Anatomy of a regulation: how far the IRS will go to hide its law.

Author

Dobrovir, William A.

Subjects
Nonprofit organizations -- Taxation, Public records -- Access control, Tax Analysts v. Commissioner (350 F.3d 100 (D.C. Cir. 2003)), United States. Internal Revenue Service -- Records and correspondence, Political/non-profit organization software, Internal Revenue Code (I.R.C. 6110), Internal Revenue Code (I.R.C. 6104)
Published
2004

3. JCT study recommendations - more disclosure, less litigation.

Author

Lupi-Sher, David L.

Subjects
Government information -- Access control, United States. Internal Revenue Service -- Management, Internal Revenue Code (I.R.C. 6103), Internal Revenue Code (I.R.C. 6104), Internal Revenue Code (I.R.C. 6105)
Abstract

Issues concerning government disclosure of tax returns and tax return information under IRC sections 6104, 6105 and 6110 are examined, focusing on a report released by the Joint Committee on Taxation concerning IRS confidentiality and disclosure procedures. Topics include legislative background to the IRC sections, standards for disclosure, advance pricing agreements, and concerns for taxpayer privacy.

Published
2000

4. June 8 is 'D-Day' for EOs other than private foundations.

Author

Wright, C. D. and Stokeld, Fred

Subjects
Nonprofit organizations -- Laws, regulations and rules, Freedom of information -- Laws, regulations and rules, Internal Revenue Code (I.R.C. 6104)
Abstract

Tax-exempt organizations must abide by new public disclosure rules under IRC section 6104 starting on Jun 8, 1999. The new rules require organizations to mail Forms 990, 1023, and 1024 to anyone who asks for them. Public disclosure rules can also be met by electronic dissemination. The new procedures may enable law professors and IRS agents to verify nonprofit compliance.

Published
1999

5. IRS finalizes regs. on public disclosure and inspection of tax-exempt organization's documents.

Author

Mayer, Tom, Hopkins, Jane, Thomson, Suzzanne, and Snowling, Randall

Subjects
Tax exemption -- Laws, regulations and rules, Nonprofit organizations -- Taxation, Disclosure (Taxation) -- Laws, regulations and rules, Government information -- Access control, Information returns -- Access control, Internal Revenue Code (I.R.C. 6104)
Abstract

On April 9, 1999, the IRS released final Regs. Sec. 301.6104(d)-3-5, on public disclosure and inspection of exemption applications and annual information returns filed by tax-exempt organizations (described in Sec. [...]

Published
2000

6. Public disclosure of Forms 990.

Author

Berger, Harvey

Subjects
Tax exemption -- Laws, regulations and rules, Tax returns -- Laws, regulations and rules, Nonprofit organizations -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 6104)
Abstract

The IRS recently issued proposed regulations under Sec. 6104 covering the public disclosure of tax-exempt organizations' annual information returns (Form 990, Return of Organization Exempt From Income Tax Under section [...]

Published
1998

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