Archive for ‘Current News and Developments’
EO Tax Journal 2022-165
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Applicant Operating and Maintaining a Community Center Denied (c)(3) Status (Denial 202233019) Continue…
EO Tax Journal 2022-163
1 – Editor’s Notebook
2 – Threats to Weaponize the IRS Will Not Deter the Family Research Council
3 – Maintenance and Operation of a Cemetery that Includes Sales to the Public Denied (c)(3) Status (Denial 202234007) Continue…
EO Tax Journal 2022-162
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – Report of Interest
5 – IRS Provides Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (IR-2022-155),
6 – Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (Notice 2022-36) Continue…
EO Tax Journal 2022-161
1 – Editor’s Notebook
2 – In the News
3 – Firm Requests that PGP Include Guidance that Branch Profits Tax Is Not Applicable to Foreign Exempt Organizations that have UBTI under Section 512(a)(2)
4 – An Estate Is Not Entitled to an Estate Tax Deduction under § 2055 or § 2056 for the Portion of a Unitrust Interest that May Be Distributed Either to Charity or Decedent’s Spouse at the Discretion of a Trustee Continue…
EO Tax Journal 2022-160
1 – Editor’s Notebook
2 – Billionaire Donates $1.6 Billion in Stock to (c)(4) Trust
3 – Article of Interest
4 – A DP’s Favorite Words: Incidental or Tenuous
5 – EO Snapshot: Private Foundations: Incidental and Tenuous Exception to Self-Dealing Under Treas. Reg. 53.4941(d)-2(f)(2) Continue…