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Tax Notes Today Federal

Section 36B -- Healthcare Plan Credit

Proposed Legislation

Section 212 -- Expense of Producing Income

Court Opinions

Section 262 -- Living Expenses

Court Opinions

Section 274 -- Travel and Entertainment

News Stories

Section 280E -- Illegal Drug Sales

Court Opinions

Section 432 -- Critical Status Multiemployer Plans

Proposed Legislation

Section 831 -- Tax on Other Insurance Companies

Treasury Tax Correspondence

Section 877 -- Expatriation to Avoid Tax

Special Reports

Section 877A -- Expatriation Tax Responsibilities

Special Reports

Section 6011 -- Return Filing Requirement

Treasury Tax Correspondence

Section 6103 -- Tax Return Disclosure

GAO Reports

Section 6111 -- Tax Shelter Registration

Treasury Tax Correspondence

Section 6112 -- Tax Shelter List Requirement

Treasury Tax Correspondence

Section 6651 -- Failure to File or Pay

Court Opinions

Section 6652 -- Nonfiling of Information Return

Proposed Legislation

Section 6662 -- Accuracy-Related Penalty

Court Opinions

Section 6707A -- Reportable Transactions Information Penalty

Treasury Tax Correspondence

Section 7216 -- Data Disclosure by Preparers

GAO Reports

Miscellaneous

News Stories

Viewpoint

IRS News Releases

Congressional Joint Committee Prints

Proposed Legislation

Congressional News Releases

Congressional Tax Correspondence

Washington Roundup