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Across
2. a private foundation's jeopardizing investments will incur an excise tax pursuant to IRC § ____
3. source of two-part rule relied
upon by the Claims Court and the
Supreme Court in the American
Bar Endowment case
7. key word requiring interpretation
in Zemurray and
Greenacre cases
8. one of Capt. Alexander's teaching assignments
9. to determine deductibility, one
must first establish the existence
of this
10. Capt. Alexander's military branch: ____ Guard
11. artist whose estate was the
subject of Estate of Reis
13. one of Capt. Alexander's teaching assignments
15. Constitutional amendment behind
Riley decision
16. in Riley, the Supreme Court
struck down a N.C. law that
required fundraisers to first
obtain a ____ without specifying a
timeframe for acting upon the
request
17. to determine deductibility, one
must establish charitable ____
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Down
1. section of Internal Revenue Code
that provides for termination of
private foundations
2. imposes an excise tax on a private
foundation's excess business holdings: IRC § ____
3. IRS statement that refined the
message of Rev. Rul. 67-246
4. IRC § 4941 imposes an excise tax
on this: ____-dealing
5. Ms. Zemuray's interest in timberland
6. Gladney court ruled that
private-foundation status cannot
be terminated by ____ order
9. in Riley, the Supreme Court
struck down a N.C. law that
regulated fundraisers' fees based upon the percentage of ____ revenues solicited
12. reformation doctrine in case of
illegality or impossibility: cy
____
14. IRC § 4942 imposes a tax on this:
failure to distribute ____
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