Q. Our corporate foundation sometimes gets grant requests from charities that fall under sections 501(c)(4) or 501(c)(6) of the Internal Revenue Service code. Doesn’t that mean they can lobby? We only ...
The Internal Revenue Service, a bureau within the U.S. Department of Treasury, is responsible for upholding the code. Who Writes the Internal Revenue Code? In 1787, the Constitution gave Congress the ...
If a taxpayer is late in seeking judicial review in a tax proceeding known as a “collection due process” case, the U.S. Tax Court has the power to excuse the missed deadline for equitable reasons, the ...
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