Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2025-35

Paul Streckfus, March 3, 2025 at 5:10 am

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

Paul Streckfus, January 27, 2025 at 5:17 am

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

Paul Streckfus, January 7, 2025 at 5:12 am

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

Paul Streckfus, November 18, 2024 at 5:07 am

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

Paul Streckfus, November 12, 2024 at 5:15 am

1 – Editor’s Notebook

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…