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Tax Notes Today Federal

Section 45G -- Railroad Track Maintenance Credit

News Stories

Section 142 -- Exempt Facility Bond Defined

Other IRS Documents

Section 223 -- Health Savings Accounts

Congressional News Releases

Washington Roundup

Section 250 -- Intangible Income

Practice Articles

Section 263A -- Uniform Capitalization Rules

News Stories

Section 275 -- Deduction for Taxes Disallowed

Proposed Legislation

Section 385 -- Interest as Stock or Indebtedness

News Stories

Section 911 -- Earned Income Exclusion

Practice Articles

Section 951A -- Global Intangible Low Taxed Income

Practice Articles

Section 960 -- Foreign Tax Credit Rules

Practice Articles

Section 962 -- Corporate Taxation Election

Practice Articles

Section 4221 -- Excise Tax Exemptions

Proposed Legislation

Section 5051 -- Excise Tax on Beer

News Stories

Section 5414 -- Removals from one brewery to another belonging to the same brewer

News Stories

Section 6050S -- College Tuition Info. Returns

Forms Watch

Section 6416 -- Excise Tax Refunds

Proposed Legislation

Section 6511 -- Limitations on Refunds

Court Opinions

Section 7122 -- Compromises

Court Opinions

Section 7201 -- Attempt to Evade Tax

Other IRS Documents

Section 7212 -- Interfering With Tax Administration

Court Opinions

Section 7422 -- Refund Suits

Court Opinions