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Tax Notes Today Federal

Section 41 -- Research Credit

Court Opinions

Section 170 -- Charitable Deduction

News Stories

Section 358 -- Basis to Distributees

Supreme Court Briefs

Section 401 -- Pension Plans

News Stories

Section 501 -- Tax-Exempt Organizations

News Stories

Section 512 -- Unrelated Business Taxable Income

News Stories

Section 704 -- Partner's Distributive Share

Supreme Court Briefs

Section 951 -- Controlled Foreign Corporations

Supreme Court Briefs

Section 953 -- Subpart F Insurance Income

Public Comments on Regulations

Section 1366 -- S Corp. Passthrough

Supreme Court Briefs

Section 1471 -- Foreign Financial Institution Withholding

Proposed Legislation

Section 6038D -- Foreign Financial Asset Information

Proposed Legislation

Section 6511 -- Limitations on Refunds

Court Opinions

Section 6662 -- Accuracy-Related Penalty

Letters to the Editor

Section 7701 -- Definitions

Supreme Court Briefs