Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2023-138

Paul Streckfus, September 1, 2023 at 5:20 am

1 – Employment Opportunity

2 – Editor’s Notebook

3 – Last Week’s EO Division Work Product Continue…

EO Tax Journal 2023-136

Paul Streckfus, August 29, 2023 at 5:26 am

1 – Editor’s Notebook

2 – Current & Quotable

3 – In the News

4 – Article of Interest

5 Income of Organization Enhancing Economic Development Excluded from Gross Income under Section 115(1) (PLR 202334002) Continue…

EO Tax Journal 2023-133

Paul Streckfus, August 24, 2023 at 5:36 am

1 – The EOTJ Mailbag

2 – In the News

3 – Editor’s Notebook

4 Homeowners Association Denied (c)(4) Exempt Status (Denial 202333005) Continue…

EO Tax Journal 2023-132

Paul Streckfus, August 22, 2023 at 5:19 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 Summary of Opinion in Huntsman Case

4 – Excerpts from Huntsman Case re Ecclesiastical Abstention Doctrine

5 – IRS Advises on Whether Federal Credit Unions May Claim the Employee Retention Credit (CCA 202333001) Continue…

EO Tax Journal 2023-130

Paul Streckfus, August 18, 2023 at 5:14 am

1 – Editor’s Notebook

2 – In the News

3 Summary of Last Week’s EO Determinations

4 – Applicant Engaged in Commercial Activities with Evidence of Inurement or Private Benefit Denied (c)(3) Status (Denial 202332014) Continue…