Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-199
1 – In the News
2 – Article of Interest
3 – Editor’s Notebook
4 – Applicant Denied (c)(3) Status Based on Substantial Non-Exempt Purpose (Denial 202041009) Continue…
EO Tax Journal 2020-198
1 – Editor’s Notebook
2 – A Harsh Look at Private Operating Foundations
3 – Upcoming Programs
4 – Conservation Easements in the News
5 – IRS Rules Trust’s Income Is Excludable from Gross Income under Section 115(1) of the Code (PLR 202040007) Continue…
EO Tax Journal 2020-191
1 – Editor’s Notebook
2 – Is It Time to Change the Section 4942 5% Payout Rule?
3 – IRS Rules that Providing Whole Life Insurance to Members of VEBA Is a Permissible “Life Benefit” under Section 501(c)(9) (PLR 202039003)
4 – Comments of AICPA on Proposed Section 4960 Regulations Continue…
EO Tax Journal 2020-189
1 – In the News
2 – Editor’s Notebook
3 – Income from Online Placement Service Is Not a Royalty Payment under Section 512(b)(2) and Hence Subject to Tax under Section 511 (TAM 202039018) Continue…
EO Tax Journal 2020-188
1 – In the News
2 – Editor’s Notebook
3 – An Analysis and Critique of Section 4941
4 – IRS Rules Proposed Grant Will Qualify as an Unusual Grant (PLR 202039020) Continue…