Transaction Lacks Economic Substance; Charitable Deduction Denied
JUN. 25, 2021
FAA 20212502F
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-25561
- Tax Analysts Electronic Citation2021 TNTF 123-332021 TPR 27-92021 EOR 8-17
- Magazine CitationThe Exempt Organization Tax Review, Aug. 2021, p. 8588 Exempt Org. Tax Rev. 85 (2021)
Citations: FAA 20212502F
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-25561
- Tax Analysts Electronic Citation2021 TNTF 123-332021 TPR 27-92021 EOR 8-17
- Magazine CitationThe Exempt Organization Tax Review, Aug. 2021, p. 8588 Exempt Org. Tax Rev. 85 (2021)