Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2019-236

Paul Streckfus, December 5, 2019 at 5:11 am

1 – Editor’s Notebook

2 – In the News

3 – Rep. Walker Introduces Legislation to Allow Low and Middle Income Taxpayers to Deduct Charitable Giving

4 – Auto Enthusiasts Denied (c)(7) Status (Denial 201948009) Continue…

EO Tax Journal 2019-232

Paul Streckfus, November 27, 2019 at 5:35 am

1 – Holiday Notice

2 – In the News

3 Phony PACs Disguised as Charities Probably Escape IRS Notice

4 Charitable Interests Passing to a Foundation under the Terms of a Trust, Prior to a Qualified Reformation, Are “Reformable Interests” under § 2055(e)(3)(C) (PLR 201947007) Continue…

EO Tax Journal 2019-231

Paul Streckfus, November 26, 2019 at 5:27 am

1 – Editor’s Notebook

2 What Is a Stiftung?

3 Lifetime Annuity to Founder’s Wife Precludes (c)(3) Status (Denial 201947020) Continue…

EO Tax Journal 2019-226

Paul Streckfus, November 19, 2019 at 5:50 am

1 – Quote of the Week

2 – Editor’s Notebook

3 – The EOTJ Mailbag

4 Margaret Von Lienen’s Response to Questions about the New Electronic Form 1023

5 – Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 201945028)

6 – Applicant Arranging Employment for Members Denied (c)(3) Status (Denial 201945029) Continue…

EO Tax Journal 2019-224

Paul Streckfus, November 15, 2019 at 5:27 am

1 – Editor’s Notebook

2 – EO Committee to Meet January 31 in Florida

3 NABL Seeks Lower User Fees for Bond Rulings

4 – Applicant Providing Software Denied (c)(3) Status (Denial 201944016) Continue…