Archive for September, 2020

EO Tax Journal 2020-180

Paul Streckfus, September 16, 2020 at 5:14 am

1 – Program Announcement

2 – Editor’s Notebook

3 – Tax Court Opinion in Korean-American Senior Mutual Association Inc. v. Commissioner (KASMA) Continue…

EO Tax Journal 2020-179

Paul Streckfus, September 15, 2020 at 5:32 am

1 – Editor’s Notebook

2 – IRS Rules Charitable Lead Unitrust’s Interest in a Limited Liability Company Will Note Constitute Self-Dealing under Section 4941 Nor Result in Excess Business Holdings under Section 4943 (PLR 202037009)

3 – Nonprofit Corporation’s Income Held Excludable from Gross Income under Section 115(1) of the Code (PLR 202035004) Continue…

EO Tax Journal 2020-178

Paul Streckfus, September 14, 2020 at 5:11 am

1 – Editor’s Notebook

2 – AICPA Comments on Proposed Section 512(a)(6) Regulations Continue…

EO Tax Journal 2020-177

Paul Streckfus, September 11, 2020 at 5:37 am

1 – Editor’s Notebook

2 – ABA Comments on Proposed Group Exemption Revenue Procedure Continue…

EO Tax Journal 2020-176

Paul Streckfus, September 10, 2020 at 5:30 am

1 – Editor’s Notebook

2 – In the News

3 – ALI Course Announcement

4 Alliance for Charitable Reform Press Release

5 – IRS Addresses Disclosure of Third Party Tax Information in Syndicated Conservation Easement Case (CC-2020-008) Continue…