Archive for May, 2014
EO Tax Journal 2014-103
1 – What I Did Yesterday
2 – Another Open Source Software Developer Denied, This Time under (c)(6) (Denial 201420021) Continue…
EO Tax Journal 2014-102
1 – After DOJ Dodges Questions, Issa Subpoenas Justice Department for IRS Investigation Targeting Documents
2 – Court Dismisses Case by Atheist Groups Challenging Church and Clergy Tax Provisions
3 – Foundations Providing Free Online Courses on PF Law
4 – How Many ‘One-and-Done’ Athletes Does It Take to Forfeit School Status under Section 170(b)(1)(A)(ii)? Continue…
EO Tax Journal 2014-101
1 – PLRs Getting Curiouser and Curiouser (PLR 201420020)
2 – Borrowing of Stocks by Funds in Entering into Short Positions, Purchase of Long Positions in Stocks, and Use of Long Positions in Stocks Will Not Result in Section 514(c) Acquisition Indebtedness (PLR 201418061) Continue…
EO Tax Journal 2014-100
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Upcoming DC Bar Program
4 – Emails from Judicial Watch FOIA Suit Confirm What We Already Know
5 – Massachusetts Supreme Court Judicial Court Rules on Property Tax Exemption for Conservation Lands
6 - Palmer Ranch v. Commissioner — $19.9 million Conservation Easement Deduction Allowed Based on “Reasonably Probable” Rezoning Continue…
EO Tax Journal 2014-99
1 – Editor’s Notebook
2 – Spring Cleaning: IRS Reorganizes Tax-Exempt and Government Entities Division (Part 2) Continue…