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14 Pitt. Tax Rev. i (2016-2017)

handle is hein.journals/pittax14 and id is 1 raw text is: 






                      PITTSBURGH TAX REVIEW

Volume 14                     Fall 2016                       Issue 1

                      TABLE OF CONTENTS

ARTICLES
    Rejecting Charity: Why the IRS Denies Tax Exemption to
        501 (C)(3) Applicants
           Terri Lynn H elge  ..................................................................... 1

    Cross-Deductions in the Net Investment Income Tax Imposed
       on a Trust or Estate with Separate Shares
           M ichael T Yu ..................................................................   77


NOTE
    Brewing Up Changes: Pennsylvania Should Modernize Its Tax
       Laws and Policies to Encourage Growth of Its Craft
       Brewing Industry
           Suzanne L aucks ................................................................... 119


Pitt Tax Review I ISSN 1932-1821 (print) 1932-1996 (online)
DOI 10.5195/taxrcvicw.2016.58 I http://taxreview.law.pitt.edu