December | 2015 | EO Tax Journal 2015 December

Archive for December, 2015

EO Tax Journal 2015-252

Paul Streckfus, December 30, 2015 at 4:46 am

1 – Editor’s Notebook

2 – The Current and Future State of the EO Functions at the IRS

3 – Association’s Income is Excludable from Gross Income under Section 115 and Need Not File Form 990 Returns (PLR 201551001)

4 – Trust’s Income is Excludable from Gross Income under Section 115 (PLR 201551002)

5 – IRS Concludes Organization Is a Wholly Owned Instrumentality of Its Member Indian Tribal Governments and Hence Eligible to Receive Charitable Contributions (PLR 201551003) Continue…

Editor's Notebook, PLRs, TAMs, and Denial Letters

EO Tax Journal 2015-251

Paul Streckfus, December 29, 2015 at 4:54 am

1 – Year 2015 Report

2 – Revocation of Section 501(c)(2) Title-Holding Company’s Exemption Continue…

Editor's Notebook, PLRs, TAMs, and Denial Letters

EO Tax Journal 2015-250

Paul Streckfus, December 28, 2015 at 5:16 am

1 – Follow-up on Social Clubs

2 – Naivete of Justice Anthony Kennedy on Display

3 – Applicant Failed to Describe Its Activities in Sufficient Detail to Permit the IRS to Determine Whether It Qualifies under Section 501(c)(4) (Denial 201552032)

4 – More Negative Comments on Proposed Donee Reporting Regs Continue…

Current News and Developments, Focus on IRS and Treasury, PLRs, TAMs, and Denial Letters