Valuation of assets - Private foundation minimum investment return: Valuation date for assets valued annually

Valuation of Assets - Private Foundation Minimum Investment Return: Valuation Date for Assets Valued Annually
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Charities and Nonprofits

Correction of valuation errors - Private Foundation self-dealing

Discussion of correction of valuation errors, under the self-dealing provisions in Code section 4941.
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Other assets

Methods for valuing assets other than stock, cash, and interests in common trust funds.
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Common trust funds

Valuation of assets - Private foundation minimum investment return: Common trust funds
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Examples - Valuing stock

Examples illustrating how to value stock held by foundation, in determining foundation's minimum investment return.
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Reduction in value for blockage or similar factors

Valuation of Assets: Private Foundation Minimum Investment Return - Reduction in Value for Blockage or Similar Factors
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: General rules for valuing securities and additional information

Discussion of how to value assets when figuring the minimum investment return under Code section 4942.
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Unlisted securities effectively controlled by foundation and disqualified person

Valuation of Assets - Private Foundation Minimum Investment Return: Unlisted Securities Effectively Controlled by Foundation and Disqualified Person
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Charities and Nonprofits

Amount involved - Private foundation self-dealing

Discussion of amount involved in a self-dealing transaction under Code section 4941.
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Charities and Nonprofits

Exceptions - Taxes on failure to distribute income

Exceptions to the taxes on failure to distribute income by private foundations.
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Charities and Nonprofits