Archive for ‘Editor’s Notebook’

EO Tax Journal 2020-196

Paul Streckfus, October 8, 2020 at 5:39 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Opening and Closing Comments of First Session of October 1 EO Committee Meeting Continue…

EO Tax Journal 2020-194

Paul Streckfus, October 6, 2020 at 5:32 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Article of Interest

4 – News from the IRS (Part 1)

5 Comment Letter: Final Regulations Should State that Remuneration Paid Before Effective Date of Section 4960 Is Not Subject to Section 4960 Excise Tax Continue…

EO Tax Journal 2020-193

Paul Streckfus, October 5, 2020 at 5:44 am

1 – Editor’s Notebook

2 – A Brief History of Turbocharged Deductions under Section 170(h)

3 Grassley, Daines and Roberts Introduce Updated Bill to End Abuse of Conservation Easements

4 IRS Provides Details about Settlements in Syndicated Conservation Easement Transaction Initiative (IR-2020-228)

5 – Office of Chief Counsel Notice CC-2021-001 Continue…

EO Tax Journal 2020-192

Paul Streckfus, October 2, 2020 at 5:30 am

1 – Editor’s Notebook

2 Should Foundations Seek Greater Impact through Mission-Related Investments?

3 – Latest IRS EO Snapshot

4 Applicant with a Substantial Nonexempt Commercial Purpose Denied (c)(3) Exempt Status (Denial 202039019) Continue…

EO Tax Journal 2020-191

Paul Streckfus, October 1, 2020 at 5:30 am

1 – Editor’s Notebook

2 – Is It Time to Change the Section 4942 5% Payout Rule?

3 IRS Rules that Providing Whole Life Insurance to Members of VEBA Is a Permissible “Life Benefit” under Section 501(c)(9) (PLR 202039003)

4 – Comments of AICPA on Proposed Section 4960 Regulations Continue…