Archive for ‘Focus on Courts’
EO Tax Journal 2020-230
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
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
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
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
1 – Quote of the Week
2 – Articles of Interest
3 – Redeemed Shares Still Count as Donation to Fidelity Charitable (Dickinson v. IRS) Continue…