Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-187
1 – In the News
2 – Editor’s Notebook
3 – Evolution of the Chapter 42 Rules for Foundations
4 – KPMG Report: Initial Impressions of Final Regulations, Excise Tax on College Net Investment Income
5 – Applicant Failing to Provide Supporting Documentation Denied 501(c)(3) Status (Denial 202036007) Continue…
EO Tax Journal 2020-185
1 – Editor’s Notebook
2 – Rep. Liz Cheney Seeks DOJ Investigation of U.S. Environmental NGOs for Foreign Influence
3 – Senators Grassley and Wyden Release IRS Data Showing Significant Increase in Syndicated Conservation Easement Transactions
4 – IRS’s Letter to Senators Grassley and Wyden
5 – Applicant Formed Primarily to Provide Networking and Business Opportunities to Its Members Denied (9)(3) Status (Denial 202036008) Continue…
EO Tax Journal 2020-179
1 – Editor’s Notebook
2 – IRS Rules Charitable Lead Unitrust’s Interest in a Limited Liability Company Will Note Constitute Self-Dealing under Section 4941 Nor Result in Excess Business Holdings under Section 4943 (PLR 202037009)
3 – Nonprofit Corporation’s Income Held Excludable from Gross Income under Section 115(1) of the Code (PLR 202035004) Continue…
EO Tax Journal 2020-172
1 – Editor’s Notebook
2 – House Members Seek IRS Review of Allegations Against NRA
3 – IRS Rules Favorably under Sections 4941, 4942, and 4945 (PLR 202035002) Continue…
EO Tax Journal 2020-171
1 – Applicants for TE/GE Commissioner Being Sought
2 – In the News
3 – Settlements Begin in Syndicated Conservation Easement Transaction Initiative
4 – Thursday, Sept. 3 IRS Webinar Focuses on Opportunity Zones
5 – Applicant Denied (c)(7) Status Based on Failure to Provide Information (Denial 202034012) Continue…