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• Tax Legislation Signed Into Law; Parking Tax Is Repealed