Do private foundations increase current distributions to qualify for a 50 percent tax rate reduction?
Year of publication: |
2012
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Authors: | Yoder, Timothy R. ; McAllister, Brian P. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 34.2012, 2, p. 45-66
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Subject: | Stiftung | Foundation | Gewinnverwendung | Profit appropriation | Steuervergünstigung | Tax incentive | USA | United States | 1994-2007 |
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