Archive for ‘Editor’s Notebook’

EO Tax Journal 2023-136

Paul Streckfus, August 29, 2023 at 5:26 am

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

Paul Streckfus, August 28, 2023 at 5:20 am

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

Paul Streckfus, August 25, 2023 at 5:14 am

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

Paul Streckfus, August 24, 2023 at 5:36 am

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

Paul Streckfus, August 22, 2023 at 5:19 am

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…