EO Tax Journal

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – List of EO Items on 2024-2025 Priority Guidance Plan

4 – Treasury and IRS Issue Final Regulations Identifying Syndicated Conservation Easement Transactions as Abusive Tax Transactions (IR-2024-259)

5 – Treasury and IRS Issue Guidance on Long-term, Part-time Employees in 403(b) Retirement Plans (IR-2024-257)

6 – Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Employees under Section 403(b) Plans (Notice 2024-73) Continue…

1 – In the News

2 – Editor’s Notebook

3 – FFRF Requests IRS Investigation of Billy Graham Evangelistic Association Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – IRS Statistics Presented at AHLA Conference

4 – Ways and Means Chairman Smith Demands IRS Revoke Tax-Exempt Status of Organizations Fueling Chaos, Illegal Conduct, and Antisemitic Activity in U.S., Including those with Possible Ties to Terrorist Networks Continue…

1 – The EOTJ Mailbag

3 – Full Text of Rev. Rul. 98-15 Continue…

1 – Editor’s Notebook

2 – Taxpayer’s Income Accrues to County of State under Section 115(1) and Contributions Qualify under Section 170(c)(1) (PLR 202437001) Continue…