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Tax Notes Today Federal

Section 199A -- Qualified Business

News Analysis

Section 401 -- Pension Plans

Internal Revenue Bulletin

Section 501 -- Tax-Exempt Organizations

News Stories

Section 951 -- Controlled Foreign Corporations

Public Comments on Regulations

Section 951A -- Global Intangible Low Taxed Income

Public Comments on Regulations

Section 1031 -- Like-Kind Exchanges

News Analysis

Section 1033 -- Involuntary Conversions

News Analysis

Section 1400Z-1 -- Qualified Opportunity Zone

News Stories

Section 1400Z-2 -- Capital Gains in Qualified Opportunity Zones

News Stories

Public Comments on Regulations

Section 1502 -- Consolidated Return Regulations

Public Comments on Regulations

Section 6011 -- Return Filing Requirement

IRS News Releases

Section 6013 -- Joint Returns

Court Opinions

Section 6015 -- Innocent Spouse Relief

Court Opinions

Section 6038 -- Foreign Firm Information

Public Comments on Regulations

Section 6103 -- Tax Return Disclosure

Court Opinions

Section 6402 -- Authority to Make Refunds

Court Opinions

Section 7202 -- Willful Failure to Pay Over

News Stories

Section 7203 -- Willful Failure to File

News Stories

Section 7212 -- Interfering With Tax Administration

Justice Department Documents