" ... analyzes the federal tax treatment of expenditures made to influence legislation and political campaigns, as well as the taxation of political candidates, political organizations, and public office holders."
"This portfolio is a revision by Hugh K. Webster and Heidi K. Abegg of an earlier version by Jasper L. Cummings, Jr." Co-author: Heidi K. Abegg, . Published: Washington, D.C., 2002-2007. Title from title screen (viewed Dec. 22, 2011).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Deductibility of political expenditures Deductibility of lobbying expenditures Allocation of costs to nondeductible expenses; dues paid to tax-exempt organizations The expenses of a professional lobbyist or advertising Agency Taxation of candidates and public office holders Taxation of political organizations and exempt organizations that campaign [section] 527 Tax incentives for individual political campaign contributions Limitations on political activities of tax-exempt organizations Limitations on lobbying and political activities of other exempt organizations Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.