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Tax Notes Today Federal

Section 1 -- Individual Tax

Washington Roundup

Section 36B -- Healthcare Plan Credit

Congressional Tax Correspondence

Section 219 -- Retirement Savings

Forms Watch

Section 351 -- Transfer to Controlled Firm

Viewpoint

Section 401 -- Pension Plans

Congressional News Releases

Section 501(c)(4) -- Civic Leagues, etc.

Congressional Tax Correspondence

Section 704(c) -- Partner's Contributed Property

Congressional Tax Correspondence

Section 3101 -- Social Security Taxes

Washington Roundup

Section 6109 -- Identifying Numbers

Justice Department Briefs

Section 7403 -- Action to Enforce Lien

Court Opinions

Section 7421 -- Collection Restraints Prohibited

Court Opinions

Section 7422 -- Refund Suits

Court Opinions

Section 7491 -- Burden of Proof

Court Opinions