| Administrative law - 1974 - 484 pages
...bequeathed an aggregate amount of more than 45,000 to the private foundation, If such amount Is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation In which the contribution or bequest is received by the foundation from... | |
| United States. Internal Revenue Service - Internal revenue - 1973
...bequeathed an aggregate amount of more than $5,000 to the foundation, if such amount is more than two percent of the total contributions and bequests received by the foundation before the close of its taxable year in which it received the person's contribution or bequest. Section 1.507-6(a)(2) of... | |
| United States. Internal Revenue Service - Taxation - 1970 - 744 pages
...bequeathed an aggregate amount of more than $5,000 to the private foundation, if such amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from... | |
| Administrative law - 1975 - 478 pages
...bequeathed an aggregate amount of more than $5,000 to the private foundation. if such amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from... | |
| Administrative law - 1978 - 552 pages
...bequeathed an aggregate amount of more than $5,000 to the private foundation, if such amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from... | |
| Bruce R. Hopkins - Business & Economics - 2004 - 456 pages
...person who contributed or bequeathed an aggregate amount to the organization of more than the higher of $5,000 or 2 percent of the total contributions and bequests received by the organization before the close of its tax year in which the contribution or bequest is received by the... | |
| Thomas J. Ray (Jr.) - Business & Economics - 2007 - 876 pages
...contributes or bequeaths a total amount of more than $5,000 in any taxable year, if that amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the tax year in which the foundation receives the contribution or bequest.95 The test covers all contributions... | |
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