Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-227
1 – News Flash
2 – In the News
3 – Editor’s Notebook
4 – Article of Interest
5 – Advice for Determining the Fraud Penalty in BBA Syndicated Conservation Easement Cases (CCA 202044009) Continue…
EO Tax Journal 2020-224
1 – In the News
2 – Editor’s Notebook
3 – Agenda for Today’s and Tomorrow’s NAAG/NASCO Conference
4 – Trust’s Income Excludable from Gross Income under Section 115 (PLR 202046009) Continue…
EO Tax Journal 2020-222
1 – Editor’s Notebook
2 – Senate Investigation of Easement Syndications Worth Celebrating
3 – Chief Counsel Advice Provided on Applicability of Civil Fraud Penalty to Partnerships in Syndicated Conservation Easements (CCA 202044010)
4 – Dissolution of Foundation and Subsequent Transfer of Foundation Assets Is a Completed Gift for Gift Tax Purposes (CCA 202045011) Continue…
EO Tax Journal 2020-219
1 – In the News
2 – Editor’s Notebook
3 – Recent EO Snapshot on Section 4943 Extension of Time
4 – IRS Grants Foundation an Additional Five Years to Dispose of Excess Business Holdings under Section 4943(c)(7) (PLR 202040002) Continue…
EO Tax Journal 2020-218
1 – The EOTJ Mailbag
2 – Editor’s Notebook (Impact of Election on EOs)
3 – Published Transcripts of October 1 ABA EO Committee Meeting
4 – Operators of California Charity Scam Sentenced to Prison for Mail Fraud Conspiracy and Tax Evasion
5 – Starving Artists Told to Eat Cake by IRS (Denial 202044011) Continue…