{"title":"美国国税局总结27个月规则程序","authors":"","doi":"10.1002/npc.30858","DOIUrl":null,"url":null,"abstract":"<p>A memorandum from EO Rulings and Agreements, dated March 17, provides updated guidance in connection with the 27-month rule by which recognition of exemption applies retroactively (see the summary of this rule in the March 2021 issue).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 5","pages":"7"},"PeriodicalIF":0.0000,"publicationDate":"2021-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30858","citationCount":"0","resultStr":"{\"title\":\"IRS Summarizes 27-Month Rule Procedures\",\"authors\":\"\",\"doi\":\"10.1002/npc.30858\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>A memorandum from EO Rulings and Agreements, dated March 17, provides updated guidance in connection with the 27-month rule by which recognition of exemption applies retroactively (see the summary of this rule in the March 2021 issue).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"38 5\",\"pages\":\"7\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-04-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/npc.30858\",\"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.30858\",\"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.30858","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A memorandum from EO Rulings and Agreements, dated March 17, provides updated guidance in connection with the 27-month rule by which recognition of exemption applies retroactively (see the summary of this rule in the March 2021 issue).
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