Archive for ‘Focus on Courts’
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…
EO Tax Journal 2022-49
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Latest Aegis for Dreams Foundation Case Development
4 – Tax Issues for Fundraising Platforms, Their Donors and Donees (Part 1) Continue…
EO Tax Journal 2022-34
1 – Editor’s Notebook
2 – Yale Law School Mourns the Loss of Professor Emeritus John G. Simon
3 – Article of Interest
4 – Example of a Fiscal Sponsorship that Went Wrong Continue…