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Previous	OP 1695/2002/96/3-1 Is there a new definition of "control"? IRS and the Courts Consider a practical test	OP 1695/2002/96/3-2 Unwinding the family limited partnership	OP 1695/2002/97/3-1 Income tax effects of termination of grantor trust status by reason of the grantor's death	OP 1695/2002/97/3-2 Tax treament of corporate sponsorship payments to exempt organizations	OP 1695/2002/97/5-1 New guidance and legislation should spur taxpayers to rethink split - dollar arrangements	OP 1695/2002/97/5-2 Federal statutory restraints on state tax nexus generate continuing controversy	OP 1695/2002/97/5-3 Conversion of start - up corporations to LLCs could provide tax benefitsto investors	Next

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Biblioteca del Instituto de Estudios Fiscales

Tax treament of corporate sponsorship payments to exempt organizations final regulations by Laverne Woods