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Tax Notes Today Federal

Section 45Q -- Carbon Dioxide Sequestration Credit

Congressional Tax Correspondence

Section 48 -- Energy Credit; Reforestation Credit

Congressional News Releases

Section 61 -- Gross Income Defined

IRS Revenue Rulings

Section 108 -- Discharge of Indebtedness

Congressional News Releases

Section 162 -- Business Expenses

IRS Legal Memorandums

Section 199A -- Qualified Business

News Stories

Section 408 -- IRAs

Proposed Legislation

Section 413 -- Collectively Bargained Plans

Proposed Legislation

Section 1400Z-1 -- Qualified Opportunity Zone

News Stories

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

News Stories

Section 1501 -- Consolidated Return Privilege

Court Petitions and Complaints

Section 1504 -- Consolidated Return Definitions

Court Petitions and Complaints

Section 4191 -- Medical Device Excise Tax

News Stories

Section 6011 -- Return Filing Requirement

IRS News Releases

Section 6057 -- Pension Plan Registration

Forms Watch

Section 6071 -- Time for Filing

Proposed Legislation

Section 6103 -- Tax Return Disclosure

Congressional Tax Correspondence

Section 6321 -- Liens for Taxes

Court Opinions

Section 6324 -- Estate and Gift Tax Liens

Court Opinions

Section 6707A -- Reportable Transactions Information Penalty

News Analysis

Section 7201 -- Attempt to Evade Tax

News Stories

Section 7202 -- Willful Failure to Pay Over

News Stories

Section 7203 -- Willful Failure to File

News Stories

Section 7206 -- Fraud and False Statements

News Stories

Section 7212 -- Interfering With Tax Administration

News Stories

Section 7403 -- Action to Enforce Lien

Court Opinions

Miscellaneous

News Analysis

News Stories

Letters to the Editor

Internal Revenue Bulletin

IRS News Releases

Court Opinions

Other Court Documents

Other IRS Documents

GAO Reports

Congressional News Releases

Washington Roundup

Forms Watch

Other Tax Correspondence