Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2023-123
1 – Editor’s Notebook
2 – In the News
3 – Applicant Providing Pharmaceutical Products and Services Denied (c)(4) Status (Denial 202331004) Continue…
EO Tax Journal 2023-112
1 – Editor’s Notebook
2 – In the News
3 – Foundation Granted Five-Year Extension for Disposing of Its Excess Business Holdings under Section 4943(c)(7) (PLR 202328018)
4 – Consolidation of Operations of Two Foundations Approved (PLR 202328005) Continue…
EO Tax Journal 2023-105
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – IRS Rules (c)(3) Organization’s School Food Authority Meal Program Furthers an Exempt Purpose Described in Section 501(c)(3) (PLR 202326008)
5 – Income of Trust Established to Fund Health and Welfare Benefits for Eligible Retirees of Association Whose Income Is Excludible under Section 115(1) Is Also Excludible under Section 115(1) (PLR 202326003) Continue…
EO Tax Journal 2023-95
1 – In the News
2 – Editor’s Notebook
3 – Applicant Denied in Part for Failure to Meet the Organizational Requirements for an LLC Outlined in Notice 2021-56 (Denial 202323011)
4 – ABA Submits PGP Recommendations Continue…
EO Tax Journal 2023-93
1 – Employment Opportunity
2 – Editor’s Notebook
3 – IRS Explanation of New GLAM
4 – Generic Legal Advice Memorandum on NIL Collectives (GLAM 2023-004) Continue…