Archive for February, 2014

EO Tax Journal 2014-39

Paul Streckfus, February 21, 2014 at 5:50 am

1 – The EOTJ Mailbag

2 – Ruth Madrigal to Join Sunita Lough and Judy Kindell Next Friday in Baltimore

3 – EO Scam Included in IRS’s 2014 ‘Dirty Dozen’ List

4 – Parent Company of Healthcare System Held Not a § 170(b)(1)(A)(ii) Educational Organization and Hence Not a § 514(c)(9)(C) Qualified Organization for Purposes of Determining if Income Parent Derived from Investment Partnerships Is Excluded from UBTI (TAM  201407024)

5 – Retroactive Relief Denied to Three Organizations (TAMs 201407016, 201407017, and 201407018) Continue…

EO Tax Journal 2014-38

Paul Streckfus, February 20, 2014 at 5:56 am

1 – Proposed (c)(4) Regs Described as “Draconian” and “Ludicrous”

2 – Full Speed Ahead, Says the New York Times

3 – EO Determination Letters Remain Eligible for Expedited Handling (Rev. Proc. 2014-19)

4 – UBIT Ruling Rehashes Old Cases (PLR 201407022)

5 – Trade Association’s Activities Not Subject to UBIT (PLR 201406020) Continue…

EO Tax Journal 2014-37

Paul Streckfus, February 19, 2014 at 5:35 am

1 – The EOTJ Mailbag

2 – ABA’s EO Committee’s January 24 Meeting — Panel 3 on Employment Taxes Continue…

EO Tax Journal 2014-36

Paul Streckfus, February 18, 2014 at 5:48 am

ABA v. IRS, Round Two — Home Field Advantage for ABA? Continue…

EO Tax Journal 2014-35

Paul Streckfus, February 17, 2014 at 5:55 am

1 – True Dedication (Part 3)

2 – The EOTJ Mailbag

3 – ABA’s EO Committee’s January 24 Meeting — Panel 2 on Small Charities Continue…