Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-179

Paul Streckfus, September 15, 2020 at 5:32 am

1 – Editor’s Notebook

2 – IRS Rules Charitable Lead Unitrust’s Interest in a Limited Liability Company Will Note Constitute Self-Dealing under Section 4941 Nor Result in Excess Business Holdings under Section 4943 (PLR 202037009)

3 – Nonprofit Corporation’s Income Held Excludable from Gross Income under Section 115(1) of the Code (PLR 202035004) Continue…

EO Tax Journal 2020-172

Paul Streckfus, September 3, 2020 at 4:47 am

1 – Editor’s Notebook

2 – House Members Seek IRS Review of Allegations Against NRA

3 – IRS Rules Favorably under Sections 4941, 4942, and 4945 (PLR 202035002) Continue…

EO Tax Journal 2020-171

Paul Streckfus, September 2, 2020 at 5:25 am

1 – Applicants for TE/GE Commissioner Being Sought

2 In the News

3 Settlements Begin in Syndicated Conservation Easement Transaction Initiative

4 Thursday, Sept. 3 IRS Webinar Focuses on Opportunity Zones

5 – Applicant Denied (c)(7) Status Based on Failure to Provide Information (Denial 202034012) Continue…

EO Tax Journal 2020-167

Paul Streckfus, August 27, 2020 at 5:07 am

1 – Editor’s Notebook

2 – In the News

3 Article of Interest

4 Performance of Particular Services to Members Results in Denial of (c)(6) Exemption (Denial 202034010)

5 – Homeowners Association Denied (c)(3) Status (Denial 202034011) Continue…

EO Tax Journal 2020-165

Paul Streckfus, August 25, 2020 at 5:04 am

1 – In the News

2 Baltimore’s Inspector General Investigating Strong City over Mismanaged Grant Funds

3 Freedom from Religion Foundation Protests Church’s Support of Trump

4 – Proposed Grants to Offset the Cost Difference between the Purchase of Traditional Gasoline or Diesel Vehicles and the Purchase of Low- or No-Emission Electric Vehicles Approved (PLR 202034001) Continue…