Archive for ‘Focus on Courts’
EO Tax Journal 2022-94
1 – Editor’s Notebook
2 – Employment Opportunity
3 – Upcoming EO Program
4 – Senator Whitehouse Leads Charge to End Harmful Dark Money Riders
5 – Tenth Circuit Holds Organization Does Not Qualify as a Small Insurance Company under Section 501(c)(15) (Reserve Mechanical Corp.) Continue…
EO Tax Journal 2022-80
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Petitioner Seeks Reversal of IRS Decision to Revoke Church Status under Section 170(b)(1)(A)(i)
4 – Excerpts from Optimum Health Institute Website about Free Sacred Trinity Church Continue…
EO Tax Journal 2022-72
1 – Editor’s Notebook
2 – In the News
3 – How Can the PGA TOUR Possibly Justify Its Tax Break?
4 – Tax Court Holds Officer of (c)(3) Is an Employee for Employment Tax Purposes (The Redi Foundation v. Commissioner) Continue…
EO Tax Journal 2022-65
1 – Employment Opportunities
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Tax Court Press Release on Proposed Amendments to Its Rules of Practice
5 – Proposed New Tax Court Rule 152 on Amicus Briefs
6 – Transcript of State AG Update (Part 3) Continue…
EO Tax Journal 2022-56
1 – Editor’s Notebook
2 – Sixth Circuit: Regulations on Charitable Donation of Conservation Easement Upheld as Valid; Tax Court Affirmed
3 – Article of Interest
4 – IRS Provides Advice to Agents Conducting Syndicated Conservation Easement Exams
5 – IRS Opines that Automatic Revocation Provision in Section 6033(j)(1)(B) Is Not Contingent upon Satisfaction of the Notification Requirement in Section 6033(j)(1)(A) Continue…