Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-241

Paul Streckfus, December 14, 2020 at 5:14 am

1 – In the News

2 – Editor’s Notebook

3 IRS’s Janine Cook on Sections 4960 and 4968

4 Membership Organization Consisting of Golf Enthusiasts Denied (c)(3) Status (Denial 202050017) Continue…

EO Tax Journal 2020-239

Paul Streckfus, December 10, 2020 at 5:27 am

1 Correction

2 Treasury and IRS Issue Final Regulations on the Deduction for Qualified Transportation Fringe and Commuting Expenses (IR-2020-275)

3 IRS Has Begun Sending Letters to Taxpayers that May Need to Take Action Related to Qualified Opportunity Funds (IR-2020-274)

4 – IRS Lawyers Review Final Section 512(a)(6) Silo Regs

5 – Applicant Engaged in Organizing Events for Small Businesses for a Fee to Promote Their Businesses and Sell Their Goods and/or Services Denied (c)(3) Status (Denial 202047010) Continue…

EO Tax Journal 2020-238

Paul Streckfus, December 9, 2020 at 5:37 am

1 – Editor’s Notebook

2 – IRS’s Janine Cook Reviews EO Guidance Developments

3 – Applicant Providing Private Benefits to Members Denied (c)(3) Status (Denial 202047009) Continue…

EO Tax Journal 2020-237

Paul Streckfus, December 8, 2020 at 5:22 am

1 – Editor’s Notebook

2 – In the News

3 Law Professor Argues Opportunity Zone Program Is Harmful

4 – Applicant Providing a Fee-Based Health Care Cooperative Denied (c)(3) Status (Denial 202046010) Continue…

EO Tax Journal 2020-230

Paul Streckfus, November 25, 2020 at 5:10 am

1 – Editor’s Notebook

2 Latest Mayo Clinic Case Development

3 – IRS Rules on Tax Consequences of Proposed Termination of Charitable Remainder Annuity Trust (PLR 202047005) Continue…