Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-191

Paul Streckfus, October 1, 2020 at 5:30 am

1 – Editor’s Notebook

2 – Is It Time to Change the Section 4942 5% Payout Rule?

3 IRS Rules that Providing Whole Life Insurance to Members of VEBA Is a Permissible “Life Benefit” under Section 501(c)(9) (PLR 202039003)

4 – Comments of AICPA on Proposed Section 4960 Regulations Continue…

EO Tax Journal 2020-189

Paul Streckfus, September 29, 2020 at 5:31 am

1 – In the News

2 – Editor’s Notebook

3 Income from Online Placement Service Is Not a Royalty Payment under Section 512(b)(2) and Hence Subject to Tax under Section 511 (TAM 202039018) Continue…

EO Tax Journal 2020-188

Paul Streckfus, September 28, 2020 at 5:28 am

1 – In the News

2 – Editor’s Notebook

3 – An Analysis and Critique of Section 4941

4 – IRS Rules Proposed Grant Will Qualify as an Unusual Grant (PLR 202039020) Continue…

EO Tax Journal 2020-187

Paul Streckfus, September 25, 2020 at 5:35 am

1 – In the News

2 – Editor’s Notebook

3 – Evolution of the Chapter 42 Rules for Foundations

4 – KPMG Report: Initial Impressions of Final Regulations, Excise Tax on College Net Investment Income

5 – Applicant Failing to Provide Supporting Documentation Denied 501(c)(3) Status (Denial 202036007) Continue…

EO Tax Journal 2020-185

Paul Streckfus, September 23, 2020 at 5:26 am

1 – Editor’s Notebook

2 – Rep. Liz Cheney Seeks DOJ Investigation of U.S. Environmental NGOs for Foreign Influence

3 – Senators Grassley and Wyden Release IRS Data Showing Significant Increase in Syndicated Conservation Easement Transactions

4 IRS’s Letter to Senators Grassley and Wyden

5 Applicant Formed Primarily to Provide Networking and Business Opportunities to Its Members Denied (9)(3) Status (Denial 202036008) Continue…