Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-242
1 – In the News
2 – IRS’s Janine Cook on COVID Relief Developments
3 – COVID-19-Related Employee Retention Credits: Interaction with Other Credit and Relief Provisions FAQs
4 – IRS Rules Investment Income Earned by Trust Is Excluded from Its Gross Income under Section 115 (PLR 202050003) Continue…
EO Tax Journal 2020-241
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
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
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
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…