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IRS Chief Counsel Advice — Summaries

Section 103 — Interest on State and Local Bonds

Section 141 — Private Activity Bonds

Section 509 — Private Foundations

Section 512 — Unrelated Business Taxable Income

Section 4941 — Taxes on Self-Dealing

Section 4942 — Taxes on Failure to Distribute Income

Section 4945 — Taxes on Taxable Expenditures

Focus on the IRS — Summaries

Section 103 — Interest on State and Local Bonds

Section 513 — Unrelated Trade or Business

Section 529 — Qualified Tuition Programs

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Current Litigation Status Report

State Tax Documents — Summaries

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