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Tax Notes Today Federal

Section 25C -- Nonbusiness Energy Property Credit

Proposed Legislation

Section 38 -- General Business Credit

Proposed Legislation

Section 40A -- Biodiesel Fuel Credit

Proposed Legislation

Section 42 -- Low-Income Housing Credit

Proposed Legislation

Section 45 -- Electricity Production Credit

Proposed Legislation

Section 45S -- Paid Leave Credit

Congressional Tax Correspondence

Section 72 -- Annuities

Proposed Legislation

Section 119 -- Meals or Lodging Exclusion

News Stories

IRS Generic Legal Advice

Section 132 -- Fringe Benefits

News Stories

Section 141 -- Private Activity Bond Defined

IRS Letter Rulings

Section 142 -- Exempt Facility Bond Defined

IRS Letter Rulings

Proposed Legislation

Section 147 -- Private Activity Bond Rules

IRS Letter Rulings

Section 165 -- Losses

Proposed Legislation

Section 168 -- ACRS

Public Comments on Regulations

Section 170 -- Charitable Deduction

News Stories

Proposed Legislation

Section 195 -- Start-Up Expenses

Proposed Legislation

Section 219 -- Retirement Savings

Proposed Legislation

Section 245A -- Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations.

Special Reports

Section 413 -- Collectively Bargained Plans

Proposed Legislation

Section 472 -- LIFO Inventories

IRS Letter Rulings

Section 512 -- Unrelated Business Taxable Income

News Stories

Congressional Tax Correspondence

Section 691 -- Income in Respect of a Decedent

News Stories

Section 852 -- Regulated Investment Companies

Proposed Legislation

Section 904 -- Foreign Tax Credit Limitation

Special Reports

Section 951 -- Controlled Foreign Corporations

Public Comments on Regulations

Section 951A -- Global Intangible Low Taxed Income

Public Comments on Regulations

Section 965 -- Deferred Foreign Income

Special Reports

Section 1059 -- Nontaxed Extraordinary Dividends

Special Reports

Section 1248 -- Sales of Foreign Corporations

Special Reports

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 2642 -- Generation-Skipping Inclusion Ratio

IRS Letter Rulings

Section 3231 -- Railroad Retirement Definitions

Court Opinions

Section 3401 -- Income Tax Withholding

Internal Revenue Bulletin

Section 3402 -- Income Tax Collected at Source

Internal Revenue Bulletin

Section 3405 -- Withholding on Pensions

Internal Revenue Bulletin

Section 4980 -- Qualified Plan Asset Reversions

IRS Letter Rulings

Section 6038 -- Foreign Firm Information

Public Comments on Regulations