Archive for ‘Focus on IRS and Treasury’
EO Tax Journal 2020-194
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – News from the IRS (Part 1)
5 – Comment Letter: Final Regulations Should State that Remuneration Paid Before Effective Date of Section 4960 Is Not Subject to Section 4960 Excise Tax Continue…
EO Tax Journal 2020-193
1 – Editor’s Notebook
2 – A Brief History of Turbocharged Deductions under Section 170(h)
3 – Grassley, Daines and Roberts Introduce Updated Bill to End Abuse of Conservation Easements
4 – IRS Provides Details about Settlements in Syndicated Conservation Easement Transaction Initiative (IR-2020-228)
5 – Office of Chief Counsel Notice CC-2021-001 Continue…
EO Tax Journal 2020-192
1 – Editor’s Notebook
2 – Should Foundations Seek Greater Impact through Mission-Related Investments?
3 – Latest IRS EO Snapshot
4 – Applicant with a Substantial Nonexempt Commercial Purpose Denied (c)(3) Exempt Status (Denial 202039019) Continue…
EO Tax Journal 2020-191
1 – Editor’s Notebook
2 – Is It Time to Change the Section 4942 5% Payout Rule?
3 – IRS Rules that Providing Whole Life Insurance to Members of VEBA Is a Permissible “Life Benefit” under Section 501(c)(9) (PLR 202039003)
4 – Comments of AICPA on Proposed Section 4960 Regulations Continue…