Archive for ‘Editor’s Notebook’
EO Tax Journal 2023-136
1 – Editor’s Notebook
2 – Current & Quotable
3 – In the News
4 – Article of Interest
5 – Income of Organization Enhancing Economic Development Excluded from Gross Income under Section 115(1) (PLR 202334002) Continue…
EO Tax Journal 2023-135
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Memorial Hermann’s Motions for Reconsideration Denied by Tax Court
5 – Background to Tax Court’s Order Denying Memorial Hermann’s Motions for Reconsideration
6 – IRS on ‘Promotion of Health’ Rationale
7 – IRS on Interpreting Better Business Bureau Case
8 – Tax Court Order in Memorial Hermann Case Continue…
EO Tax Journal 2023-134
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Article on Americans for Prosperity v. Bonta
5 – Two Individuals Charged With Multi-Year Schemes To Defraud PAC Donors
6 – Recent Article on Hospitals’ Community Benefit Spending Continue…
EO Tax Journal 2023-133
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Homeowners Association Denied (c)(4) Exempt Status (Denial 202333005) Continue…
EO Tax Journal 2023-132
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Summary of Opinion in Huntsman Case
4 – Excerpts from Huntsman Case re Ecclesiastical Abstention Doctrine
5 – IRS Advises on Whether Federal Credit Unions May Claim the Employee Retention Credit (CCA 202333001) Continue…