Book DescriptionThe 2004 Supplement includes a discussion of the following developments: Publication of the IRS Implementing Guidelines for the government's fiscal year 2004 An array of private letter rulings interpreting the intermediate sanction rules Beginning of the integration of exempt organizations developments and the government's battle with abusive tax shelters Enactment of law enabling the government to suspend the exempt status of organizations believed to be engaging in terrorist activity Beginnings of IRS guidance concerning exempt organizations' utilization of the Internet

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