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Tax Notes Today Federal

Section 45G -- Railroad Track Maintenance Credit

IRS Letter Rulings

Section 61 -- Gross Income Defined

Tax Humor

IRS Letter Rulings

Section 83 -- Property Transferred for Services

IRS Letter Rulings

Section 104 -- Damage Awards/Sick Pay

Court Opinions

Section 130 -- Personal Injury Liability Assignments

IRS Letter Rulings

Section 162(a)(2) -- Travel Expenses

Court Opinions

Section 301 -- Property Distributions

IRS Letter Rulings

Section 368(a)(1)(F) -- Mere Change in Form

IRS Letter Rulings

Section 382 -- NOL Carryovers

IRS Letter Rulings

Section 412 -- Minimum Funding

IRS Letter Rulings

Section 414(e) -- Church Plans

IRS Letter Rulings

Section 468A -- Nuclear Decommissioning Costs

IRS Letter Rulings

Section 468B -- Designated Settlement Funds

IRS Letter Rulings

Section 469 -- Passive Loss Limitations

Court Opinions

Section 475 -- Mark-to-Market Accounting

IRS Tax Correspondence

Section 482 -- Transfer Pricing

News Stories

Section 501 -- Tax-Exempt Organizations

News Stories

Section 501(c)(7) -- Clubs

IRS Letter Rulings

Section 704 -- Partner's Distributive Share

Special Reports

Section 1253 -- Franchise and Trademark Transfers

IRS Letter Rulings

Section 1256 -- Futures Marked to Market

IRS Letter Rulings

Section 1295 -- Foreign Qualified Electing Fund

IRS Letter Rulings

Section 1297 -- Foreign Investment Co. Rules

IRS Letter Rulings

Section 1471 -- Foreign Financial Institution Withholding

News Releases

Section 1502 -- Consolidated Return Regulations

IRS Letter Rulings

Section 2632 -- Generation-Skipping Exemption Rules

IRS Letter Rulings

Section 2642 -- Generation-Skipping Inclusion Ratio

IRS Letter Rulings

Section 4101 -- Fuel Tax Registration and Bond

IRS Letter Rulings

Section 5000A -- Minimum Healthcare Coverage Requirement

Viewpoint

Section 6511 -- Limitations on Refunds

Court Opinions

Section 7206 -- Fraud and False Statements

Court Opinions

Section 7408 -- Abusive Tax Shelter Injunctions

Court Opinions

Section 7526 -- Low-Income Taxpayer Clinics

Other IRS Documents

Section 7704 -- Publicly Traded Partnerships

IRS Letter Rulings

Section 7804 -- IRS Personnel

IRS News Releases