Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2019-145

Paul Streckfus, July 29, 2019 at 5:16 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Special Care for Special Dollars: Endowments and Restricted Funds

4 – Applicant Engaged in Real Estate Activities that Benefit Founder Denied (c)(3) Status (Denial 201929021) Continue…

Current News and Developments, Editor's Notebook, PLRs, TAMs, and Denial Letters, The EOTJ Mailbag

EO Tax Journal 2019-139

Paul Streckfus, July 19, 2019 at 5:15 am

1 – Early Test of New IRS Chief Counsel’s Mettle

2 – Representatives Clyburn and Maloney Seek Members’ Support of Charity Bills

3 – Condominium Association Does Not Qualify as a Social Club under Section 501(c)(7) Based on Rev. Rul. 75-494 (Denial 201928016)

4 – Applicant Helping Minority and Women-Owned Businesses to Succeed Denied (c)(3) Status (Denial 201927022) Continue…

Editor's Notebook, Focus on Congress, PLRs, TAMs, and Denial Letters

EO Tax Journal 2019-137

Paul Streckfus, July 17, 2019 at 5:21 am

1 – Mortimer M. Caplin, July 11, 1916 – July 15, 2019

2 – Editor’s Notebook

3 – JCT Explains Impact of Proposed Legislation on Syndicated Conservation Easement Transactions

4 – IRS Rules Benefits to Members Precludes 501(c)(3) Status (Denial 201928015 Continue…

Current News and Developments, Editor's Notebook, Focus on Congress, PLRs, TAMs, and Denial Letters

EO Tax Journal 2019-136

Paul Streckfus, July 16, 2019 at 5:24 am

1 – The EOTJ Mailbag

2 – In the News

3 – This Is Not a Joke

4 – Distribution of a Charitable Lead Annuity Trust’s Assets to a Foundation as a Result of a State Court Order Will Not Result in Gain or Loss (PLR 201928005)

5 – Section 172(b)(2) Requires Taxpayer to Use a Year-by-Year Net Operating Loss Absorption Computation to Determine the Charitable Contribution Carryover Adjustment under Section 170(d)(2)(B) Continue…

Current News and Developments, Focus on IRS and Treasury, PLRs, TAMs, and Denial Letters, The EOTJ Mailbag

EO Tax Journal 2019-134

Paul Streckfus, July 12, 2019 at 5:14 am

1 – Correction

2 – The EOTJ Mailbag

3 – Editor’s Notebook

4 – Two Senators Query IRS on Schedule B Disclosure Change

5 – Organization Providing Consulting Services to Nonprofit Organizations for a Fee Denied (c)(3) Status (Denial201925017) Continue…

Editor's Notebook, Focus on Congress, PLRs, TAMs, and Denial Letters, The EOTJ Mailbag, Transcripts (ABA EO Committee)

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