Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2021-63

Paul Streckfus, April 1, 2021 at 5:46 am

1 – Editor’s Notebook

2 – Extension of Time Granted for Making the Election Required on Form 1120-H for Taxpayer To Be Treated as a Homeowners Association under Section 528 (PLR 202112001)

3 UBIT Case Studies (Part 2) Continue…

EO Tax Journal 2021-54

Paul Streckfus, March 19, 2021 at 5:09 am

1 – The EOTJ Mailbag

2 TEGE Provides Procedures for Granting Relief under Reg. Sections 301.9100-1 through 3

3 Tax Day for Individuals Extended to May 17: Treasury, IRS Extend Filing and Payment Deadline (IR-2021-59)

4 – Reps. Neal, Pascrell Applaud IRS Tax-Filing Extension to May 17

5 – Block Beautification Organization Revoked for Non-(c)(3) Purposes and Activities (Revocation 202110026)

6 – Exemption of Social Club Revoked for Qualification Failures (Revocation 202110028) Continue…

EO Tax Journal 2021-53

Paul Streckfus, March 18, 2021 at 5:03 am

1 – Editor’s Notebook

2 – DOJ Seeks to Participate in Oral Arguments in Schedule B Cases

3 – Petitioners Seek More Time for Oral Arguments in Schedule B Cases

4 Applicant Providing Funds to Lottery Winners for Student Loan Repayment Denied (c)(3) Status (Denial 202105010) Continue…

EO Tax Journal 2021-36

Paul Streckfus, February 22, 2021 at 5:45 am

1 – In the News

2 – The EOTJ Mailbag

3 – Articles and Commentary on DAFs

4 Applicant Engaged in Marijuana Dispensary Activities Denied (c)(3) Status (Denial 202105011) Continue…

EO Tax Journal 2021-26

Paul Streckfus, February 8, 2021 at 5:48 am

1 – Editor’s Notebook

2 – In the News

3 Conservative Organizations Oppose the ‘For the People Act’

4 – Representatives Scalise, Hice, and Johnson Reintroduce Free Speech Fairness Act

5 – Homeowners’ Association Denied (c)(3) Status (Denial 202102010) Continue…