Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2022-199
1 – Editor’s Notebook
2 – Articles of Interest
3 – IRS Memorandum 202243008: Interest that Accrues during Closed Years Is Included in the Loan Balance to Compute the Amount Involved for the Deemed Acts of Self-Dealing in Open Years
4 – IRS News Release: 2023 PTIN Renewal Period Underway for Tax Professionals Continue…
EO Tax Journal 2022-189
1 – Editor’s Notebook
2 – In the News
3 – Tax-Exempt Organizations, Charities and Nonprofits Update (Part 1)
4 – Taxpayer’s Proposal to Expand its Eligible Membership to Include All Former Employees Ruled Permissible under Section 501(c)(9) (PLR 202236004) Continue…
EO Tax Journal 2022-174
1 – Editor’s Notebook
2 – Section 107 in the News
3 – News from Latest IRS EO Update
4 – Applicant Conducting Annual Community Automotive Event Denied (c)(3) Status But Retains (c)(4) Status (Denial 202237011) Continue…
EO Tax Journal 2022-171
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – Applicant Denied (c)(3) Status Because Substantial Portion of Its Activities Are Social and/or Recreational (Denial 202236011) Continue…
EO Tax Journal 2022-170
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Notice 2022-36 Creating a Stir in EO Tax Community
4 – Right to Extract Subsurface Minerals Results in Failure of Conservation Easement to Qualify under Section 170(h) Continue…