Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2022-4
1 – In the News
2 – Editor’s Notebook
3 – Soccer Club Denied (c)(3) Status (Denial 202152019) Continue…
EO Tax Journal 2022-2
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Developer of Open Source Software Denied (c)(3) Status (Denial 202152021) Continue…
EO Tax Journal 2021-249
1 – Editor’s Notebook
2 – Personal Use of Foundation’s Money Resulted in Revocation of Exemption (Revocation 202151007)
3 – Final Opinion in Frequently-Cited Inurement Case Continue…
EO Tax Journal 2021-248
1 – Editor’s Notebook
2 – In the News
3 – Montana Federal Court Finds Tax Shelter Promoter Liable for Over $8 Million in Penalties for Timeshare Donation Scheme
4 – EO Revocation Cases Released on December 23, 2021 Continue…
EO Tax Journal 2021-246
1 – Editor’s Notebook
2 – LLC Treated as a Tax-Exempt Controlled Entity for Purposes of Section 168(h)(6)(F)(ii) Granted an Extension of Time to File an Election Not To Be Treated as a Tax-Exempt Controlled Entity (PLR 202150010) Continue…