Table of Contents


Abstract

Proposed Regulations Would Expand Practitioner Base Regarding Foundations' Good Faith Determinations

PLR Seems to Answer Last Month's Questions

Court Finds Private Inurement, Commerciality in Denying Exemption

Fast Track Settlement Program Made Permanent

Proposed Grant Held Insufficiently Unusual

This PLR is Rather Extraordinary

Other Recent IRS Private Letter Rulings

CRS Publishes Reports

Congressional Correspondence

Other Developments

Ancillary