Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2023-136
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
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
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
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…