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Section 38 -- General Business Credit

Proposed Legislation

Section 46 -- Investment Credit

Proposed Legislation

Section 49 -- Credit At-Risk Rules

Proposed Legislation

Section 59A -- Base Erosion Payment Tax

News Stories

Section 106 -- Health Plan Contributions

Congressional Budget Office Reports

Section 162 -- Business Expenses

Court Opinions

Section 220 -- Medical Savings Accounts

Congressional Budget Office Reports

Section 280C -- Limit on Creditable Expenses

Proposed Legislation

Section 382 -- NOL Carryovers

News Stories

Section 385 -- Interest as Stock or Indebtedness

Treasury Decisions

IRS Proposed Regulations

Treasury News Releases

Section 451 -- Year of Inclusion

News Stories

Section 957 -- CFC Definitions

News Stories

Section 1275 -- OID Definitions

Treasury Decisions

Section 1400Z-1 -- Qualified Opportunity Zone

News Stories

Section 2103 -- Definition of Gross Estate

Other Court Documents

Section 5701 -- Tobacco Tax

Congressional Budget Office Reports

Section 5702 -- Tobacco Definitions

Congressional Budget Office Reports

Section 6033 -- Exempt Organization Returns

News Stories

Section 6501 -- Limitations on Assessment

Proposed Legislation

Section 6532 -- Limitations Period on Suits

Court Opinions

Section 6651 -- Failure to File or Pay

Court Opinions

Section 6673 -- Damages for Delay

Court Opinions

Section 7201 -- Attempt to Evade Tax

Justice Department Documents

Section 7422 -- Refund Suits

Court Opinions

Section 7703 -- Determination of Marital Status

Court Opinions