Documents

Municipal Bonds, 2009

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887 33.9 278 10.6 Massachusetts 2,389 1,369 57.3 491 20.6 Florida 2,102 307 14.6 528 25.1 Ohio 1,759 208 11.8 1,008 57.3 New Jersey 1,523 160 10.5 625 41.0 Virginia 1,440 399 … Carolina 0 d d 3 105 10 122 0 0 South Dakota 5 0 0 d d 0 0 0 0 Tennessee 17 0 0 d d 20 189 d d Texas 16 d d 8 278 26 887 3 505 Utah 0 0 0 d d 5 275 0 0 Vermont d 0 0 d d 5 33 0 0 Virginia d 0 0 5 484 14 399

S Corporation Returns, 2002

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.................................. 25,262 *198 82,703 5,846 22,460 48,471 5,853 73 Deficit............................................................. 146 19 9,899 4,585 1,413 3,342 *399 … *399 -14,859 86,751 101,611 2,037 103,698 105,735 1,964 68,789 61,499 *128 *9 931 153 1,522 2,221 21,174 2,440 6,344 2,366 *5,259 13,168 5,781 ---12,099 13,112 1,013 19,390 26,849 7,459 (14) (15)

Private Foundations and Charitable Trusts: A Decade of Charitable

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Generally, the data indicate that, after ERTA, large foundations altered their giving patterns more noticeably than small foundations [24]. … (20) (22) (23) 10,910,358 117,712 319,895 842,996 1,915,881 1,156,907 848,349 ----855,669- 4,852,948 194,157 139 573 6,635 30,703 21,643 15.910 19J00 99,455 35,054 336 9,723 147,887 8,159 1,111 399

Tax-Exempt Bonds, 2006

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(6) (7) (8) 18,555 272,234 11,217 2,454 4,700 847 1,507 2,838 6,109 87,605 3,880 771 2,010 188 317 385 445 4,899 235 56 90 32 43 100 1,221 38,379 814 257 309 121 97 399 … 100 24 18 173 17 29 21 60 147 17 15 66 76 24 78 8 d 63,286 903 731 574 401 6,031 1,710 911 373 775 2,929 912 d 251 2,034 2,320 577 643 694 833 455 1,833 1,774 1,596 1,190 814 981 442 461 542 419 1,221

Nonprofit Charitable Organizations, 1982

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Bureau of the Census, Current Populatio~-Reports, Series P-25, and unpublished data. 24 Nonprofit Charitable Organizations, 1982 between government and nonprofit organizations in supplying public goods … :03 1 2] 1 3.1204':4'4. ...7 22:209101 5 668.599~ 2,713,3531 - 70 ..12: 15 4,570,99 1,686,52 ..73.2::1 1 711 37 0 16 7 593:370 203,3 808 147,580,967 20,031,874 55,38_~ 17,293,894 491 239 100; 399

Private Foundations and Charitable Trusts, 1991

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*10 *24 3 1 *24 3 1 Z462 17 762 9D4 360 3115 44 2,462 '7 762 904 360 3a5 44 246,278 Z450 Z450 245,842 762 894 360 384 43 *7 762 894 360 384 43 3,812 2D.902 21,062 96.645 103,385 271 100 102 … -3 10 24 3 *995 4,692 14,417 17 147 63,956 ' 88,470 41 -3 *10 *24 3 4,325 *75 '~!

Exempt Organizations

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Published Rulings and Court Opinions...................................... 24 D.1. Charitable Purposes .......................................................... 24 D.2. … Rul. 74-399, 1974-2 C.B. 172.

Private Foundations and Chat itable'Trustsil-992

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. -- Total revenues-grew significantly for 1992; to $346.8 million, nearly 24 percent. … --T'utl 399 222 225 13,776,197 8,651 37,618 397,872 1,882,086 1,4ZO.

SEQ 0005 JOB D06-001-005 PAGE-0003 COVER

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Notice 96–24, page 23. … Proc. 95–24. The TVC program will sunset on October 31, 1996.

Split-Interest Trusts, Filing Year 2005

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11,537 35,850 2,056 457 10,723 12,617 9,998 10,268 74 * 122 2,241 5,392 2,439 8,785 105 66 2,098 4,406 2,109 26,568 1,554 336 8,129 8,203 8,345 24,984 1,902 380 7,703 8,003 6,997 968 * 78 20 415 * 24 … 431 1,219 ** 582 ** ** * 62 574 820 0 0 387 111 322 862 ** 399 ** ** 145 318 * Estimate should be used with caution because of the small number of sample returns on which it is based. ** Data are

CharitiesandOtherTax-ExemptOrganizations,1995

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.............................................. 9,818 412 4.2 46,317 20,326 27,934 12,308 52,460 66,327 384 361 264 283 120 28 0.8 1.8 0.9 2.3 0.2 (²) 28,583 14,120 20,996 7,116 10,600 72,010 357 399 … 324 230 63 24 1.2 2.8 1.5 3.2 0.6 (²) ¹ Excludes private foundations, most churches, and certain other types of religions organizations. ² Less than 0.05.

Tax-Exempt Bonds, 1996-2002

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Reported in Bond Basics, <http:// 163 Tax-Exempt Bonds, 1996-2002 www.bondmarkets.com/assets/files/ Bond_Basics.pdf >, Bond Markets Association, June 2004, p. 24. 164 [4] The Job Creation and Worker … 4,623 985 2,555 21 9,981 19,229 393 Under $1,000,000 $1,000,000 under $10,000,000 $10,000,000 under $50,000,000 $50,000,000 under $100,000,000 $100,000,000 or more Number (3) 530 3 ---** 12 --6 399

Private Foundations, Tax Year 2003

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2,150,550 0 9,773 117,767 169,208 959,499 894,302 1,101 0 136 362 200 358 45 541,652 0 2,986 33,347 40,330 259,259 205,729 18 0 5 7 0 5 1 11,279 0 178 1,140 0 9,804 156 5 0 2 2 0 1 0 496 0 16 81 0 399 … 1,944,130 2,220,965 2,175 0 323 750 404 634 64 3,774,842 0 14,455 176,718 252,796 1,623,485 1,707,387 669 0 62 167 116 282 42 466,640 0 1,411 12,092 16,978 166,940 269,218 25 0 10 7 2 5 1 33,630 0 399

Split-Interest Trusts, Filing Year 2006

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[3] Short-term capital gains [4] Long-term capital gains [5] Nontaxable income [6] Corpus [7] Under $500,000 [1] $500,000 under $3,000,000 $3,000,000 or more (2) (3) (4) 21,296 17,480 3,417 399 … 9,041,175 9,041,175 138,244 624,794 155,005 2,457 7,834,583 6,645,645 1,460,344 3,960,596 1,224,705 83,696 1,105,241 44,524 241,564 166,179 29,467 136,712 1,910,724 1,910,724 45,445 119,441 15,094 * 24

Private Foundation Information Returns, 1982

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Conference of the Council Foundations held on April 24-26, 1985 … Excess distributions carrymerto 1983 Number Amount retumsof (41) (42) 15,585 4,857,481 -6, 399 6,713 1,463,538 6,009 852,021 1 ,857 1 .273, 912 223 494, 538 8C 211 ,911 40 245,530 31 309,632 15,585 4,857,481

Bulletin No. 2024–26

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County Polk County 19100 4800003 48 379 Texas Rains County 4800002 48 48 385 387 Texas Texas Real County Red River County 4800005 4800002 48 391 Texas Refugio County 4800006 48 48 397 399 … I.R.B. 1479 2024-39, 2024-24 I.R.B. 1611 2024-40, 2024-24 I.R.B. 1612 2024-41, 2024-24 I.R.B. 1615 2024-42, 2024-25 I.R.B. 1732 2024-43, 2024-25 I.R.B. 1737 2024-44, 2024-25 I.R.B. 1737 2024-45, 2024-

An Essay on the Effects of Taxation on

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shareholders; that corporations should pay a fee, tax, for the special privileges they enjoy; and that corporate taxation prevents the sheltering of individual income from taxation (Rosen (2002), p. 399 … rejected the random coefficients as inconsistent. 23 Because for these regressions I dropped observations based on the magnitude of the dependent variable, these results may be spuriously induced. 24

Capital Reallocation and Private Firm Dynamics

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Capital Reallocation and Private Firm Dynamics Anmol Bhandari Paolo Martellini Ellen McGrattan U of Minnesota NYU Stern U of Minnesota September 24, 2025 ABSTRACT We develop a theory of firm dynamics … American Economic Review: Insights, 3(4): 399–416. Aguiar, Mark, Benjamin Moll, and Florian Scheuer. 2025. “Putting the ‘Finance’ into ‘Public Finance’: A Theory of Capital Gains Taxation.”

These synopses are intended only as aids to the reader in

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Rul. 99–24, 1999–1 C.B. 1096; Rev. Rul. 99–38, 1999–2 C.B. 335; Rev. Rul. 99–54, 1999–2 C.B. 675; Rev. Rul. 2000–22, 2000–16 I.R.B. 880; and Rev. … Electronic Submissions .01 Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week.

T HE D ISTRIBUTION OF C APITAL G AINS IN

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American Economic Review: Insights, 3(4): 399– 416. Armour, Philip, Richard V Burkhauser, and Jeff Larrimore. 2013. … A.24 (a) S-corps (b) Partnerships (c) Sole prop Figure A.19: Private business wealth, average business size.