Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2024-105
1 – Editor’s Notebook
2 – Recent Articles of Interest
3 – In the News
4 – IRS Approves Scholarship and Grant Procedures under Section 4945(g) (Ruling 202426018) Continue…
EO Tax Journal 2024-64
1 – Editor’s Notebook
2 – Applicant Providing Athletes an Opportunity to Earn NIL Revenue While Partnering with Local Charities Denied (c)(3) Status (Denial 202416015)
3 – Hearing on Proposed DAF Regulations Extended Continue…
EO Tax Journal 2024-59
1 – Editor’s Notebook
2 – Stipulated Decision in Free Sacred Trinity Church
3 – Income Received by Section 501(c)(6) Association for Certifying Facilities to Third-Party Standards Is Not Subject to UBIT (PLR 202415003) Continue…
EO Tax Journal 2024-55
1 – Editor’s Notebook
2 – Applicant Denied (c)(3) Status Based on Benefits to Student Athletes (Denial 202414007) Continue…
EO Tax Journal 2024-51
1 – Editor’s Notebook
2 – ABA’s EO Committee to Meet May 3 in Washington
3 – Taxpayer’s Income from Underwriting Reinsurance Policies for Authority Is Excludable from Gross Income under § 115(1) (PLR 202413009) Continue…