Daily Tax Report Index-Summary

EARNED INCOME TAX CREDIT (EITC)

– Advanced EITC payments

– – IRS updates tables for 2009, 87:G–5 (5/8/09); notice, 87:TaxCore (5/8/09)
– – Obama budget plan would eliminate program, 87:GG–1 (5/8/09); Treasury Sec'y Geithner responds to House appropriator Serrano (D-NY), 97:G–5 (5/22/09)

– Fraudulent EITC claims prevalent, report uses FY2005 GAO data, 70:G–12 (4/15/09)
– Qualifying taxpayers, IRS posts updates for 2009 tax forms, 75:G–1 (4/22/09)

ECONOMIC STIMULUS

– 2008 rebates, IRS made significant efforts to ensure taxpayers received payments, TIGTA report, 82:G–4 (5/1/09)
– 2009 package

See AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA)

EDUCATION

See also COLLEGES AND UNIVERSITIES
– Private school scholarships, court erred in dismissing Establishment Clause challenge to Ariz. tax credit (9th Cir.), 75:K–1 (4/22/09); decision text, 75:TaxCore (4/22/09)
– School construction projects

See BONDS, TAXABLE

ELECTRICITY

See UTILITIES

ELECTRONIC COMMERCE

– Ed. Note: This heading covers electronic sales of goods and services and their regulation. All other references to the Web or the Internet are found at INTERNET.
– Amazon, other retailers required to collect N.Y. sales tax, after ruling other states consider similar legislation, BNA Analysis & Perspective, 80:J–1 (4/29/09); Cal. Assemblywoman still looking to enact legislation this year, 82:H–1 (5/1/09); N.Y. tax dep't memo clarifies expanded application of Internet sales tax rules, 89:H–2 (5/12/09)
– AOL tax refund lawsuit, dismissal upheld as company failed to pay all taxes, penalties, and interest prior to filing suit (Wash. Ct. App.), 67:K–1 (4/10/09); decision text, 67:TaxCore (4/10/09)
– Cigarette sales

– – New York City's standing to sue vendors for lost tax revenues (U.S., rev grant), 84:K–2 (5/5/09)
– – Restriction

See LEGISLATION, FEDERAL, HR 1676, S 1147

– Congressional Internet caucus, Thune (R-SD) ascends to co-chair post, 75:N–1 (4/22/09)
– Credit card transactions, clarification of reporting requirements for servicers and third-party processors urged, 76:G–1 (4/23/09); comment letters on Notice 2009-19, 76:TaxCore (4/23/09)
– Gambling winnings, withholding

See LEGISLATION, FEDERAL, HR 2268

– Hotel reservations

– – Ind. sales tax assessments, 6 online firms appeal (Ind. T.C.), 84:K–3 (5/5/09)
– – Priceline.com motion to dismiss class action denied (M.D. Tenn.), 66:K–1 (4/9/09); decision text, 66:TaxCore (4/9/09)
– – San Francisco tax assessments challenged (Cal. Super. Ct.), 92:K–2 (5/15/09); Hotwire complaint, 92:TaxCore (5/15/09); Expedia complaint, 92:TaxCore (5/15/09); San Francisco says firms must pay tax before filing complaint, 95:K–1 (5/20/09)

– Offshore banking, DOJ seeks information from First Data on customer accounts (D. Colo.), 71:K–1 (4/16/09); ex parte petition, supporting memorandum, and declaration of IRS investigator, 71:TaxCore (4/16/09); IRS issues summons in investigation of accounts, 72:K–1 (4/17/09); “John Doe” summons, 72:TaxCore (4/17/09)
– Retailer audit guide posted on IRS Website, 91:G–6 (5/14/09); text, 91:TaxCore (5/14/09)
– Retailer capitalization, IRS invites comment on rule changes needed, consideration of Internet and fax sales, 68:G–1 (4/13/09); IRS Notice, 68:TaxCore (4/13/09)
– Sales tax revenue loss $52B over 6 years, Tenn. professor says estimate conservative, 69:H–1 (4/14/09)
– Sales tax simplification

– – Certified service providers, SSUTA panel announces new round of selection, 71:H–2 (4/16/09)
– – Compliance of members reviewed at governing board meeting, 67:H–1 (4/10/09); Business Advisory Council concerned over board action, urges strict standards, 91:H–3 (5/14/09)
– – Congressional authorization, stakeholders help draft federal bills for reintroduction, 75:G–3 (4/22/09); lobbying, SSUTA panel makes preparations, 83:G–4 (5/4/09)
– – Delivery charges, SSUTA panel recommends amendment to governing board, 60:H–2 (4/1/09); board adopts new definition, 91:H–2 (5/14/09)
– – Direct mail, SSUTA panel recommends adoption of 2 items at governing board's May meeting, 82:H–4 (5/1/09); SSUTA panel forwards rules without comment, 87:H–1 (5/8/09); governing board makes breakthrough on issues, 91:H–2 (5/14/09)
– – Disaster readiness, SSUTA panel considers definitions for sales tax holiday, 85:H–2 (5/6/09)
– – “Food” and “food products,” SSUTA panel to consider vitamin firm's request for definition, 97:H–1 (5/22/09)
– – Matrix on taxability, industry specific comments sought, 68:H–2 (4/13/09); development stalled by entity, use exemptions, 92:H–2 (5/15/09)
– – Neb. enacts changes to conform to SSUTA, 84:H–2 (5/5/09)
– – Replacement taxes, SSUTA panel seeks comments on draft interpretive rule, 62:H–1 (4/3/09); panel fails to reach consensus, 77:H–1 (4/24/09); SSUTA panel forwards rules without comment, 87:H–1 (5/8/09); work group hears alternative to proposed replacement tax rule, 87:H–2 (5/8/09); board adopts new section to SSUTA, 91:H–2 (5/14/09)
– – Sourcing, soft drinks, and candy, SSUTA panel agrees to hear 3 interpretation requests, 77:H–2 (4/24/09); comment period opens, 79:H–2 (4/28/09)
– – Utah legislature makes conformity, other changes, 63:H–1 (4/6/09); sponsor discusses new law, 69:H–3 (4/14/09)
– – Wash. House panel weighs 2 approaches for digital goods, 60:H–1 (4/1/09); changes enacted for direct mail, other clarifications made, 93:H–3 (5/18/09); digital goods bill signed, 95:H–1 (5/20/09)
– – W.Va. updates sales tax conformity, 98:H–3 (5/26/09)
– – Wis. membership, SSUTA panel recommends to governing board, 67:H–1 (4/10/09); board approves Wis. as 23rd member, 91:H–2 (5/14/09)

– State tax nexus, business activities

See LEGISLATION, FEDERAL, HR 1083

– Ticket resales, Chicago barred from collecting amusement tax (N.D. Ill.), 65:K–1 (4/8/09); decision text, 65:TaxCore (4/8/09)

ELECTRONIC FILING

– Advisory panel ETAAC plans June 19 public meeting, 101:G–5 (5/29/09); IRS notice, 101:TaxCore (5/29/09)
– Automated wage reporting program, Social Security Admin. is revamping, 82:G–1 (5/1/09)
– Credit card payments

– – Fees for paying income taxes with credit or debit card may be deductible, 65:G–1 (4/8/09); IRS news release, 65:TaxCore (4/8/09)
– – RBS WorldPay confirms IRS contract award for 2010 filing season, expects recertification after security breach, 78:G–1 (4/27/09)

– Data security issues, CERCA committee seeks IRS input, 82:G–9 (5/1/09)
– Excise tax payments, TTB outlines EFT procedure, 73:G–4 (4/20/09)
– Extension requests, e-file by Apr. 15, IRS urges, 65:G–6 (4/8/09); news release, 65:TaxCore (4/8/09)
– Free File Program

– – CERCA panel concerned about Form 8453-OL elimination and IRS customer service to tax services industry, 82:G–5 (5/1/09)
– – Drop in 2008 returns, ETA director says software industry still ahead of IRS, online fillable tax forms not popular, 83:G–9 (5/4/09)
– – IRS wins SIIA innovation award, 82:G–8 (5/1/09)
– – Russian arrested for stealing U.S. refunds through similar Web sites (S.D. Cal.), 83:K–3 (5/4/09); text of indictment, 83:TaxCore (5/4/09)

– IRS portal, TIGTA says efforts to create Web-based portal important for taxpayer access, 97:G–2 (5/22/09)
– Me. mandate for monthly taxpayers, new law requires leniency in waiving requirement, 80:H–2 (4/29/09)
– Mandates, Obama administration's budget would reduce thresholds for return preparers, corporations, 89:GG–1 (5/12/09)
– Md. enacts mandate for return preparers, 88:H–1 (5/11/09)
– Neb. authorizes e-filing mandate for tax preparers, 84:H–2 (5/5/09)
– Payment options, installment agreements, IRS issues reminder, 67:G–6 (4/10/09); news release, 67:TaxCore (4/10/09)
– Tax software

– – Conference for developers set, 78:G–7 (4/27/09); IRS notice, 78:TaxCore (4/27/09)
– – More IRS oversight needed, GAO reports, 62:G–5 (4/3/09); IRS in discussions with GAO on its role, CERCA panel told, 82:G–6 (5/1/09)

– 2009 filing season, 90M returns filed electronically, home computer use increased, 82:G–6 (5/1/09); IRS news release, 82:TaxCore (5/1/09)
– Wash. to require all monthly taxpayers to e-file and e-pay, 77:H–1 (4/24/09)

EMPLOYEE BENEFITS

– Health coverage

See HEALTH INSURANCE

– Legal services

See LEGISLATION, FEDERAL, HR 1423, S 825

– Marriage, lack of IRS guidance on DOMA complicates same-sex benefits, attorneys say, 79:G–2 (4/28/09)
– Pension plans

See PENSIONS

– Recession triggers restrictions in benefits, changes in COBRA, severance and executive pay, speakers tell ABA tax section, 90:G–4 (5/13/09)
– Transportation benefit limit increased by ARRA, IRS updates publication, 64:G–4 (4/7/09)

EMPLOYMENT AND UNEMPLOYMENT

– Hiring credits

See WORK OPPORTUNITY TAX CREDITS; specific states

– State taxes, nonresident workers

See LEGISLATION, FEDERAL, HR 2110

EMPLOYMENT TAXES

– Corrections, new “X” forms available, 81:G–7 (4/30/09); IRS official says Form 941-X guidance to provide examples, 90:G–5 (5/13/09)
– Failure to pay

– – Attorney sued over unpaid taxes (E.D.N.Y.), 87:K–1 (5/8/09)
– – Home care firm ordered to comply with tax duties (D. Mass.), 101:K–3 (5/29/09)
– – Limited liability company, IRS may proceed with collection from sole LLC member (T.C.), 60:K–2 (4/1/09); decision text, 60:TaxCore (4/1/09)
– – Payroll services firm and co-owners indicted for stealing $1.7M from clients (N.Y. Sup. Ct.), 82:K–2 (5/1/09)
– – Penalties proper although taxpayer did not receive assessment notice (T.C.), 86:K–3 (5/7/09); decision text, 86:TaxCore (5/7/09)
– – Temporary workers, personnel company ruled liable for taxes after president's guilty plea (T.C.), 84:K–3 (5/5/09); decision text, 84:TaxCore (5/5/09)

– Foreign workers, payroll taxes urged for businesses using H-2B visas, Economic Policy Inst., 72:G–5 (4/17/09)
– Legal settlements, IRS set to publish TAM on employment, income tax consequences, 91:G–4 (5/14/09)
– Making Work Pay credit

– – Extension, tentative budget agreement includes language, 79:G–4 (4/28/09)
– – IRS posts Q&As on Web site, 63:G–10 (4/6/09)
– – Withholding changes

See WITHHOLDING TAXES

– Military differential pay subject to income withholding, but not FICA and FUTA, 72:G–1 (4/17/09); IRS Rev. Rul. 2009-11, 72:TaxCore (4/17/09)
– Self-employed, tax on health care premiums

See LEGISLATION, FEDERAL, HR 1470

– Small firms, employment tax debt major bankruptcy cause, IRS official says, 92:G–2 (5/15/09)
– Social Security reform

See SOCIAL SECURITY

– “Tax Talk Today” to focus on estate, employment taxes, 84:G–5 (5/5/09); IRS news release, 84:G–5 (5/5/09)
– Uncollected taxes comprise $25B of annual tax gap, IRS official tells APA forum, 97:G–6 (5/22/09)
– Unemployment taxes

See UNEMPLOYMENT INSURANCE

– Validating SSNs, IRPAC asks for remedy on “B” notices, urges coordination with Social Security, 101:G–4 (5/29/09); IRPAC letter asking IRS to update guidance, 101:TaxCore (5/29/09)
– W-2 Forms, Social Security Admin. is revamping automated wage reporting program, 82:G–1 (5/1/09)
– Withholding

See WITHHOLDING TAXES

– Worker classification, TAS seeks guidance, suggests IRS hold consults with practitioners, 91:G–4 (5/14/09)

ENERGY

– Appliances, IRS posts modified energy-efficiency rules, 92:G–6 (5/15/09); IRS notice of changes to manufacturers' credit under §45M, 92:TaxCore (5/15/09)
– Biofuels

See ALTERNATIVE FUELS

– Carbon emissions

See CLIMATE CHANGE

– Electric utilities

See UTILITIES

– Hybrid vehicles

See MOTOR VEHICLES

– Petroleum industry

See OIL AND GAS

– Renewable sources

See RENEWABLE ENERGY

– Security enhancement

See LEGISLATION, FEDERAL, S 774

– Senate Finance Comm. to consider removing technology biases in energy tax policy, 76:G–8 (4/23/09); JCT report on tax expenditures for energy production, conservation, 76:TaxCore (4/23/09); paper industry's “black liquor” discussed at hearing, 77:G–4 (4/24/09); opening remarks and testimony, 77:TaxCore (4/24/09); reissued JCT report, 84:TaxCore (5/5/09)

ENVIRONMENT

– “Corporate water tax,” lawmakers consider to help create water trust fund, 75:G–8 (4/22/09)
– Fuels, alternative

See ALTERNATIVE FUELS

– Global warming

See CLIMATE CHANGE

– Land conservation, Va. temporarily reduces tax credit, 81:H–1 (4/30/09); tax dep't says credit reduction balanced by longer carryover, 87:H–1 (5/8/09)

ERISA

– Cash balance plan conversion, JPMorgan's projection method did not violate ERISA (S.D.N.Y.), 79:K–1 (4/28/09); decision text, 79:TaxCore (4/28/09)

ESTATE TAX

See also GIFT TAX; TRUSTS
– Annuities, valuation rules

See INSURANCE

– Form, corrected 2008 Schedule K-1 posted on IRS Web site, 80:G–7 (4/29/09)
– Marital deduction calculation, government denied summary judgment, stock valuation key (D. Neb.), 97:K–2 (5/22/09); decision text, 97:TaxCore (5/22/09)
– Ponzi scheme investments, questions remain on distributions, IRS official tells ABA forum, 92:G–4 (5/15/09)
– Reform, Obama plan to modify tax rules may set up battle with small businesses, 92:GG–1 (5/15/09)
– Relief

– – Budget language

See LEGISLATION, FEDERAL, HConRes 85, SConRes 13

– – Permanent 2009 rate, indexed exemption

See LEGISLATION, FEDERAL, S 722

– – Taxable threshold of $2M

See LEGISLATION, FEDERAL, HR 2023

– Repeal

See LEGISLATION, FEDERAL, HR 25, S 296, S 741

– “Tax Talk Today” to focus on estate, employment taxes, 84:G–5 (5/5/09); IRS news release, 84:TaxCore (5/5/09); reinstatement in 2011 unlikely, IRS official says, 90:G–5 (5/13/09)
– Will's tax provision not applicable to witness beneficiary (N.Y. Sup. Ct.), 87:K–1 (5/8/09); decision text, 87:TaxCore (5/8/09)

ESTONIA

– Retained corporate profits, OECD advises Estonia to reconsider policy of not taxing undistributed profits, 77:I–1 (4/24/09)

ETHANOL

See ALTERNATIVE FUELS

EUROPEAN UNION (EU)

See also specific member nations
– Accounting

– – Chemical industry safety standard, IFRIC declines to develop guidance on REACH scheme's compliance costs, 87:I–2 (5/8/09)
– – Commitment to IFRS, EU member states wrestle with use of international standards, retreat to EU accounting regime, 99:I–1 (5/27/09)
– – Fair-market value, EU finance ministers want IASB to adopt recent FASB mark-to-market rule changes, 63:I–3 (4/6/09); tension between EU and IASB flares with rejection of immediate changes after FASB revisions, 79:I–4 (4/28/09); finance ministers delay response until June meeting, 85:I–4 (5/6/09); pressure on IASB continues, 88:I–1 (5/11/09)
– – IASCF monitoring board, EC to “consult” European Parliament on trustee selection, Comm'r McCreevy says, 61:I–3 (4/2/09); EU funds 3 standards groups, requires report on IFRS “roadmaps,” 88:I–1 (5/11/09)

– Alcoholic beverages, EU broadens WTO complaint against Indian state taxes, 88:I–2 (5/11/09)
– Bank secrecy laws should be eliminated by 2014, European Parliament report says, 78:I–1 (4/27/09); Tax Comm'r Kovacs suggests principles for member states, 80:I–1 (4/29/09); tensions erupt at ECOFIN over inclusion of European countries on OECD “gray list,” 85:I–4 (5/6/09); French banks propose EU-wide commitment to transparency on operations in tax havens, 98:I–1 (5/26/09)
– Energy taxation, EC to propose adding CO2 element to directive, 60:I–4 (4/1/09); EC official warns border-adjustment taxes on carbon would lead to trade retaliation, 87:I–1 (5/8/09)
– Health insurance paid in another state, deductions should not be restricted, ECJ rules, 78:I–4 (4/27/09)
– Interest and royalties, EU report cites problems on implementing common tax system, 73:I–2 (4/20/09)
– Reinsurance contract transfers not entitled to VAT exemption, ECJ top adviser says, 92:I–3 (5/15/09)
– Tax havens

– – Hedge fund rule stipulates compliance with OECD tax model, 84:I–3 (5/5/09)
– – Information exchange, European Parliament urges member states to adopt pacts, 78:I–1 (4/27/09); Tax Comm'r Kovacs says EC to propose new TIEAs between EU, 5 European nations, 80:I–2 (4/29/09)
– – OECD “gray list,” tensions erupt at ECOFIN over inclusion of European countries, 85:I–4 (5/6/09)
– – Sanctions needed for noncooperative countries, Tax Comm'r Kovacs suggests principles, 80:I–1 (4/29/09)

– Tobacco taxes, EU finance ministers hope to reach accord, 84:I–2 (5/5/09); EU fails to reach agreement on harmonized tobacco tax rate, 85:I–3 (5/6/09)
– Value-added tax, EU finance ministers approve reduced rates for labor-intensive services, 85:I–4 (5/6/09)

EXCISE TAXES

– Airline taxes

See AIR TRANSPORTATION

– Cigarettes

See TOBACCO INDUSTRY

– Form 720, IRS posts updated version of first quarter instructions, 75:G–1 (4/22/09)
– Gasoline tax

See FUEL TAXES

– Liquor

See ALCOHOLIC BEVERAGE INDUSTRY

EXECUTIVE COMPENSATION

– Carried interest

See HEDGE FUNDS

– Deduction link to average employee pay

See LEGISLATION, FEDERAL, S 1007

– Deferred compensation plans

See DEFERRED COMPENSATION

– GlobeTel former CFO sentenced to prison for failing to report stock compensation paid corporate officers (S.D. Fla.), 88:K–7 (5/11/09)
– Hospital officials

See HOSPITALS

– Nonprofit entities

See EXEMPT ORGANIZATIONS

– “Reasonable” compensation, 10 things you need to know, Viewpoint, 68:J–1 (4/13/09)
– Recession triggers changes in severance and executive pay, ABA tax section panel, 90:G–4 (5/13/09)
– Stock options

See STOCK OPTIONS

– TARP recipients

– – ARRA tax provisions specific to financial sector, Viewpoint, 64:J–1 (4/7/09)
– – Bonus recovery

See LEGISLATION, FEDERAL, HR 1664, S 651

– – Compensation limits

See LEGISLATION, FEDERAL, HR 1664

– – Enforcing restrictions, Towns (D-NY) seeks answers from Treasury, 65:G–4 (4/8/09); letter, 65:TaxCore (4/8/09)
– – Goldman Sachs Group did not pay bonuses in 2008, CEO Blankfein calls for basic compensation standards, 65:G–3 (4/8/09)

EXEMPT ORGANIZATIONS

– Accounting

– – Mergers and acquisitions, FASB issues new accounting standard, 98:G–5 (5/26/09)
– – Uncertainty in income taxes

See ACCOUNTING

– Advisory panel, IRS names new ACT members, panel to present reports at June 10 meeting, 98:G–2 (5/26/09); IRS news release, 98:TaxCore (5/26/09)
– Applications

– – Cal. process, FTB publishes rule amendments, 80:H–2 (4/29/09)
– – Increase, but funding down, EO Dir. Lerner says, 64:G–3 (4/7/09); text of prepared remarks, 65:TaxCore (4/8/09)

– Career development, EO Div. seeks comments on new initiative to reach out to academic institutions, 63:G–1 (4/6/09); IRS Ann., 63:TaxCore (4/6/09)
– Charitable donations

See CHARITABLE CONTRIBUTIONS

– Churches

– – IRS may not appeal right of EO exam director to start inquiries, 65:G–4 (4/8/09); IRS working on solution, ABA tax section told, 88:G–11 (5/11/09)
– – Property rented out by church not tax exempt (Ky.), 97:K–1 (5/22/09); decision text, 97:TaxCore (5/22/09)

– Closing agreement request must explain why appropriate for IRS, exempt groups, 78:G–6 (4/27/09)
– Compliance

– – Additional steps urged to identify, rein in nonfilers, TIGTA report, 69:G–1 (4/14/09)
– – IRS projects, practitioner questions addressed at ABA forum, 89:G–10 (5/12/09)
– – Political activities ban

See Political activities, this heading

– Excessive compensation eyed in wake of AIG, EO Dir. Lerner says, 64:G–3 (4/7/09); IRS offers tips on reporting compensation, 83:G–10 (5/4/09)
– Fast-track settlement program off to slow start, IRS officials say, 66:G–4 (4/9/09)
– Form 990 redesign

– – Checklist for filers posted on IRS Web site, 78:G–7 (4/27/09)
– – Executive compensation, IRS offers tips on reporting, 83:G–10 (5/4/09)
– – Filing deadline near, practitioners say uncertainties on key issues remain, 91:G–2 (5/14/09)
– – Hospitals required to report compensation paid by related entities, Schedule J reporting different, 77:G–3 (4/24/09)
– – IRS provides Web site for comments, 67:G–6 (4/10/09)
– – Small groups reminded to file e-postcards by May 15, 86:G–7 (5/7/09); IRS news release, 86:TaxCore (5/7/09)

– Governance conference, IRS, Independent Sector, and Georgetown Law School plan in June, 78:G–7 (4/27/09)
– Health care facilities

See HOSPITALS

– Health information organizations

See HEALTH CARE

– IRS Web site improvements, comments sought by EO Div., 63:G–1 (4/6/09); IRS Ann., 63:TaxCore (4/6/09); Web site map makes navigation easier, 83:G–10 (5/4/09)
– Political activities

– – Cincinnati NAACP reported to IRS for alleged intervention in election, 95:G–4 (5/20/09)
– – Liberty Univ. probe sought, funding and recognition of student Dem Party Club withdrawn, 100:G–5 (5/28/09); letter from Am. United for the Separation of Church and State, 100:TaxCore (5/28/09)
– – Religious groups challenge IRS restrictions, 64:K–2 (4/7/09); complaint of Christian Coalition of Fla. Inc. (M.D. Fla.), 64:TaxCore (4/7/09); complaint of Catholic Answers Inc. (S.D. Cal.), 64:TaxCore (4/7/09); cases discussed at Georgetown Univ. Law Center conference, 65:G–4 (4/8/09)
– – Tex. gubernatorial race, pastor conferences where politicians spoke did not violate political activity ban, IRS rules, 93:G–6 (5/18/09); IRS letter to Niemoller Found., 93:TaxCore (5/18/09); Texas Freedom Network complaint against Niemoller Found., 93:TaxCore (5/18/09)
– – 2004 elections, IRS overstated exams with violations, TIGTA says, 94:G–3 (5/19/09)
– – 2008 elections, delay continues for IRS report, 88:G–11 (5/11/09)
– – Web site links can put affiliated §501(c)(3) exempt status at risk, IRS senior official discusses TAM, practitioners seek additional guidance, legislation, 67:G–4 (4/10/09)

– Ponzi schemes

– – Due diligence, measuring losses, NYSBA outlines guidance still needed, 88:G–4 (5/11/09); NYSBA tax section letter, 88:TaxCore (5/11/09)
– – Madoff investments, observers say N.Y. lawsuit against Merkin suggests attorneys general may tread lightly on defrauded charities (N.Y. Sup. Ct.), BNA Analysis & Perspective, 88:J–1 (5/11/09)

– Private foundations, IRS lists entities no longer maintaining status as private charities or operating foundations, 88:G–12 (5/11/09); IRS Ann., 88:TaxCore (5/11/09)
– “Subversive” groups, IRS asked to explain disappearance of IRM provision, 86:G–5 (5/7/09); Caplin & Drysdale FOIA request, 86:TaxCore (5/7/09)
– Supporting organizations, payouts, IRS official expects release of PPA rules by June 30, 66:G–3 (4/9/09); §4943 issues may be issued as separate piece, ABA tax section told, 88:G–11 (5/11/09)
– Terminations and mergers, IRS advises using Form 990s to report, 95:G–1 (5/20/09); IRS fact sheet (Pub. 4779), 95:TaxCore (5/20/09)
– Universities

See COLLEGES AND UNIVERSITIES

– Unrelated business income, credit union case

See CREDIT UNIONS

– Utah law creates new entity called low-profit limited liability company, 66:H–2 (4/9/09)

EXEMPTIONS

– IRS ruling summaries released, 63:K–1 (4/6/09); 78:K–2 (4/27/09); 88:K–3 (5/11/09); 93:K–1 (5/18/09)
– Nonprofit groups

See EXEMPT ORGANIZATIONS

EXPATRIATES

– Companies

See INVERSION TRANSACTIONS

– Deferred compensation taxed, IRS planning new guidance, forms discussed at ABA tax section meeting, 88:G–9 (5/11/09)
– Filing Form 8854, IRS advises individuals to file 2007 form until new form available, 70:G–3 (4/15/09); 2008 Form 8854 available on IRS Web site, 92:G–6 (5/15/09)
– Form W-8CE, waiver of treaty benefits, IRS seeks public comment, 66:G–5 (4/9/09)
– IRS issues list of expatriates for 1st quarter, 81:G–7 (4/30/09); text, 81:TaxCore (4/30/09)