{"title":"美国国税局首席法律顾问建议否认27个月规则救济","authors":"","doi":"10.1002/npc.30834","DOIUrl":null,"url":null,"abstract":"<p>The IRS's Office of Chief Counsel, in a memorandum made public on December 24, advised the TE/GE Division as to the basis for various denials of relief in connection with the 27-month rule concerning late filing of applications for recognition of exemption by organizations seeking charitable (IRC § 501(c)(3)) status (20205201F).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"4-5"},"PeriodicalIF":0.0000,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30834","citationCount":"0","resultStr":"{\"title\":\"IRS Chief Counsel Advises Denials as to 27-Month Rule Relief\",\"authors\":\"\",\"doi\":\"10.1002/npc.30834\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The IRS's Office of Chief Counsel, in a memorandum made public on December 24, advised the TE/GE Division as to the basis for various denials of relief in connection with the 27-month rule concerning late filing of applications for recognition of exemption by organizations seeking charitable (IRC § 501(c)(3)) status (20205201F).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"38 3\",\"pages\":\"4-5\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-02-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/npc.30834\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30834\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30834","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
IRS Chief Counsel Advises Denials as to 27-Month Rule Relief
The IRS's Office of Chief Counsel, in a memorandum made public on December 24, advised the TE/GE Division as to the basis for various denials of relief in connection with the 27-month rule concerning late filing of applications for recognition of exemption by organizations seeking charitable (IRC § 501(c)(3)) status (20205201F).
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