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Tax Notes Today Federal

Section 2 -- Definitions and Special Rules

Court Opinions

Section 32 -- Earned Income Credit

Court Opinions

Section 152 -- Dependent Defined

Court Opinions

Section 280F -- Luxury Auto/Listed Property

News Stories

Section 751 -- Partnership Unrealized Receivables

News Stories

Section 853A -- Tax Credit Bond Credit

Forms Watch

Section 951A -- Global Intangible Low Taxed Income

News Stories

Internal Revenue Bulletin

Section 4261 -- Tax on Air Transport of Persons

News Stories

IRS Program Manager Technical Assistance

Section 6011 -- Return Filing Requirement

IRS Program Manager Technical Assistance

Section 6031 -- Partnership Returns

Internal Revenue Bulletin

Section 6037 -- S Corp. Info. Returns

Internal Revenue Bulletin

Section 6109 -- Identifying Numbers

IRS Program Manager Technical Assistance

Section 6211 -- Definition of Deficiency

Proposed Legislation

Section 6330 -- Hearing Before Levy

Court Opinions

Section 6662 -- Accuracy-Related Penalty

Court Opinions

Section 6698 -- Partnership Nonfiling Penalty

News Stories

Internal Revenue Bulletin

Section 6699 -- Failure to File S Corp Return Penalty

News Stories

Internal Revenue Bulletin

Section 7206 -- Fraud and False Statements

Court Opinions

Justice Department Documents

Section 7212 -- Interfering With Tax Administration

Justice Department Documents

Section 7403 -- Action to Enforce Lien

Court Opinions