Archive for ‘Focus on Courts’

EO Tax Journal 2020-230

Paul Streckfus, November 25, 2020 at 5:10 am

1 – Editor’s Notebook

2 Latest Mayo Clinic Case Development

3 – IRS Rules on Tax Consequences of Proposed Termination of Charitable Remainder Annuity Trust (PLR 202047005) Continue…

EO Tax Journal 2020-211

Paul Streckfus, October 29, 2020 at 5:29 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 In the News

4 Are Certain Colleges and Universities in Danger of Losing Their Tax-Exempt Status?

5 Eleventh Circuit Comes to Rescue of Conservation Easements (Pine Mountain Preserve v. Commissioner) Continue…

EO Tax Journal 2020-181

Paul Streckfus, September 17, 2020 at 5:25 am

1 – IRS Draft of Form 990-T for 2020 Would Revise Reporting of UBTI

2 IRS Reminds Taxpayers and Practitioners of Expedited Letter Ruling Procedures

3 Syndication Of Conservation Tax Deductions – Why We Can’t Have Nice Things (Peter J. Reilly)

4 Conservation Easements — Will They Be Saved on Appeal? (Nancy Ortmeyer Kuhn) Continue…

EO Tax Journal 2020-180

Paul Streckfus, September 16, 2020 at 5:14 am

1 – Program Announcement

2 – Editor’s Notebook

3 – Tax Court Opinion in Korean-American Senior Mutual Association Inc. v. Commissioner (KASMA) Continue…

EO Tax Journal 2020-175

Paul Streckfus, September 9, 2020 at 5:24 am

1 – Quote of the Week

2 – Articles of Interest

3 – Redeemed Shares Still Count as Donation to Fidelity Charitable (Dickinson v. IRS) Continue…