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*1a--Cov
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EXEMPT ORGANIZATIONS 1167 Tax Lawyer, Vol. 55, No. 4 EXEMPT ORGANIZATIONS SUBMITTED BY THE COMMITTEE ON EXEMPT ORGANIZATIONS: VICTORIA BJORKLUND, CHAIR LAURA B. CHISOLM, SUBCOMMITTEE CO-CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Intermediate Sanctions In Treasury Decision 8920, 2001-8 I.R.B. 654, the Service issued temporary regulations under section 4958, which imposes so-called “intermediate sanctioons excise taxes on “excess benefit transactions” that provide economic beneffit to “...

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