Archive for ‘PLRs, TAMs, and Denial Letters’
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…
EO Tax Journal 2022-168
1 – Editor’s Notebook
2 – IRS Approves Scholarship Procedures under Section 4945(g)(1) (Ruling 202228023)
3 – Taxpayer Granted an Extension of Time to Make an Election under Section 53.4942(a)-3(c)(2)(iv) (PLR 202231010) Continue…
EO Tax Journal 2022-167
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Applicant Engaged in Operation of a Juice and Smoothie Bar Denied (c)(3) Status (Denial 202235012) Continue…