No. 37-3, March 2020
Index
- Appellate Court Finds ACA Mandate Unconstitutional, Remands as to Severability
- Defective Extinguishment Provision Again Dooms Easement Charitable Deduction
- Governance Law Alert
- IRS Declines to Apply EBT Rules, Revokes Exemptions
- IRS Issues Procedural Rules for 2020
- IRS Misanalyzes Fundraising Charity Case
- IRS Restates Its Focus on Syndicated Conservation Easements
- JCT Staff Issues Report on 2019–2023 Tax Expenditures
- National Outreach Foundation Case
- National Taxpayer Advocate Blasts IRS (Again)
- Nonprofit Organization Has Fair Housing Regulatory Claims Dismissed
- Other Developments
- Other Recent IRS Private Letter Rulings
- Supreme Court Corner
- Tax Court Splits Over Conservation Easement Tax Penalty Process
- Tax Legislation Signed Into Law; Parking Tax Is Repealed