EO Tax Journal

1 – The EOTJ Mailbag

2 – In the News

3 – Could Parking Tax Be Repealed in Time for Christmas?

4 – University of Notre Dame Comments on Application of Section 512(c)(6) to UBTI Generated from Investments in Partnerships.

5 – Securities Industry Submits Comments on Notice 2018-67 and Section 512(a)(6) Continue…

1 – Initial Observations on Parking Tax Notices

2 – Treasury Issues Guidance on Parking Provided by 
Tax-Exempt Organizations and Other Employers

3 – IRS News Release on Parking Guidance

4 – IRS Notice 2018-99 on Sections 274(a)(4) and 512(a)(7)

5 – IRS Notice 2018-100 on Relief from Additions to Tax Continue…

1 – Editor’s Notebook

2 – Possible December 12 Hearing on Clinton, Trump Foundations

3 – DOJ Cracks Down on Pharmaceutical Company Using Foundation as Illegal Conduit

4 – IRS issues Favorable UBIT and Chapter 42 Rulings to DPs, Foundation, and Trust during Estate Administration (PLR 201849009) Continue…

1 – Editor’s Notebook

2 – UMass Finds Use of Six-Digit NAICS Codes Problematic

3 – NASC Asks Whether State and Local Governments Are Subject to UBIT and, If So, Impact on Employer Provided Parking

4 – CPA Firm Asks Re Investments in Pass-Through Entities

5 – Emory University Provides IRS with Recommendations re Notice 2018-67

6 – Baker & Hostetler Submits Comments on Notice 2018-67

7 – National Council of Nonprofits Submits Comments on Notice 2018-67 Continue…

1 – In the News

2 – ABA Tax Section Submits Comments in Response to Notice 2018-67 Continue…