Archive for ‘Focus on IRS and Treasury’
EO Tax Journal 2022-164
1 – Editor’s Notebook
2 – IRS Announces Changes to TEGE Leadership
3 – The EOTJ Mailbag
4 – Unfinished Business (by Marc Owens) Continue…
EO Tax Journal 2022-162
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – Report of Interest
5 – IRS Provides Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (IR-2022-155),
6 – Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (Notice 2022-36) Continue…
EO Tax Journal 2022-161
1 – Editor’s Notebook
2 – In the News
3 – Firm Requests that PGP Include Guidance that Branch Profits Tax Is Not Applicable to Foreign Exempt Organizations that have UBTI under Section 512(a)(2)
4 – An Estate Is Not Entitled to an Estate Tax Deduction under § 2055 or § 2056 for the Portion of a Unitrust Interest that May Be Distributed Either to Charity or Decedent’s Spouse at the Discretion of a Trustee Continue…
EO Tax Journal 2022-160
1 – Editor’s Notebook
2 – Billionaire Donates $1.6 Billion in Stock to (c)(4) Trust
3 – Article of Interest
4 – A DP’s Favorite Words: Incidental or Tenuous
5 – EO Snapshot: Private Foundations: Incidental and Tenuous Exception to Self-Dealing Under Treas. Reg. 53.4941(d)-2(f)(2) Continue…
EO Tax Journal 2022-159
1 – Editor’s Notebook
2 – Compilation and Correction of Filing Tips from Email Updates 156, 157, and 158
3 – ABA’s EO Committee to Meet Virtually on September 8
4 – IRS Appeals Invites Input on Enhancing Video Conference Options for Taxpayers and Tax Professionals
5 – Lack of Capacity to Litigate May Result in Dismissal of Petitioner’s Case (XC Foundation v. Commissioner) Continue…