The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

CHAPTER TWENTY-SIX

Administrative and Litigation Procedures

*§ 26.1 Administrative Procedures Where Recognition Denied

*§ 26.2 Revocation of Modification of Tax-Exempt Status: Administrative Procedures

*§ 26.3 Retroactive Revocation of Tax-Exempt Status

*§ 26.4A Statute of Limitations Matters (New)

§ 26.5 Revocation of Tax-Exempt Status: Litigation Procedures

(a) General Rules

*(b) Declaratory Judgment Rules

§ 26.6 IRS Examination Procedures and Practices

*(a) General IRS Exempt Organizations Audit Procedures and Practices

§ 26.6A Compliance Checks (New)

§ 26.7 Fast-Track Case Settlement Program

*§ 26.8 IRS Disclosure to State Officials

§ 26.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED

*p. 767, n. 4. Delete Rev. Proc. 2010-9, 2010-2 I.R.B. 258 and insert:

Rev. Proc. 2014-9, 2014-2 I.R.B. 281.

*p. 768, n. 6, first and second lines. Delete Rev. Proc. 2010-4, 2010-1 I.R.B. 122 and insert:

Rev. Proc. 2014-4, 2014-1 I.R.B. 125.

*p. 768, n. 9. Delete Rev. Proc. 2010-5, 2010-1 I.R.B. 165 and insert:

Rev. Proc. 2014-5, 2014-1 I.R.B. 169.

§ 26.2 REVOCATION OF MODIFICATION OF TAX-EXEMPT STATUS: ADMINISTRATIVE PROCEDURES

*p. 769, n. 15. Delete Rev. Proc. 2010-9, 2010-2 I.R.B. 258 and insert:

Rev. Proc. 2014-9, 2014-2 I.R.B. 281.

*p. 769, n. 18. Delete Rev. Proc. 2010-9, 2010-2 I.R.B. 258 and insert:

Rev. Proc. 2014-9, 2014-2 I.R.B. 281.

*p. 769, n. 19, first line. Delete § and insert §§.

*p. 769, n. 19, second line. Insert before period:

and § 26.4A (concerning statute of limitations ...