Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2025-35
1 – Comings and Goings
2 – Editor’s Notebook
3 – In the News
4 – Opinion Writer Contends Trump Is Existential Threat to Nonprofit Sector
5 – Community Association Denied (c)(3) Status (Denial 202508006) Continue…
EO Tax Journal 2025-15
1 – In the News
2 – Article of Interest
3 – Editor’s Notebook
4 – IRS Finds Private Benefit, Self-Dealing, and Jeopardizing Investments in Loans and Promissory Notes (CCA 202504014) Continue…
EO Tax Journal 2025-4
1 – Program Reminders
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – In the News
5 – Focus on IRS (Annual Revenue Procedures)
6 – IRS Rules Activities of Disregarded Entities of Taxpayer Are Charitable and Educational (PLR 202451009) Continue…
EO Tax Journal 2024-180
1 – RSM Offering Free EO Webcasts
2 – Wacko EO Case Continues
3 – In the News
4 – Editor’s Notebook
5 – Dog Training Organization Denied (c)(3) Status (Denial 202446014) Continue…
EO Tax Journal 2024-177
2 – Trust’s Income Is Excludable from Gross Income under Section 115(1) (PLR 202445010)
3 – IRS Rules Income Is Excludable from Gross Income under Section 115(1) of the Code (PLR 202445009)
4 – IRS Rules Authority’s Income Is Excludable from Gross Income under Section 115(1) and Is an Instrumentality for Purposes of Section 170(c)(1) (PLR 202443008) Continue…