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Tax Notes Today Federal

Section 106 -- Health Plan Contributions

Proposed Legislation

Section 121 -- Gain on Residence

IRS Letter Rulings

Section 170 -- Charitable Deduction

News Analysis

Section 223 -- Health Savings Accounts

Congressional Budget Office Reports

Section 355 -- Controlled Firm Stock

IRS Letter Rulings

Section 361 -- Nonrecognition

IRS Letter Rulings

Section 368 -- Corporate Reorganizations

IRS Letter Rulings

Section 385 -- Interest as Stock or Indebtedness

News Stories

Section 408 -- IRAs

IRS Letter Rulings

Section 529 -- Tuition Programs

Proposed Legislation

Section 529A -- Qualified ABLE Programs

Proposed Legislation

Section 671 -- Grantors as Owners

News Analysis

Section 706 -- Partner-Partnership Tax Years

Letters to the Editor

Section 707 -- Related Interest Transactions

Viewpoint

Section 752 -- Partnership Liabilities

Viewpoint

Section 856 -- Real Estate Trusts

IRS Letter Rulings

Section 988 -- Foreign Currency Transactions

News Analysis

Section 992 -- DISC Requirements

IRS Letter Rulings

Section 1001 -- Gain or Loss

Letters to the Editor

Section 1012 -- Cost Basis

News Analysis

Section 1031 -- Like-Kind Exchanges

IRS Letter Rulings

Section 1245 -- Property Depreciation Recapture

Letters to the Editor

Section 1361 -- S Corporations

IRS Letter Rulings

Section 1362 -- S Corporation Elections

IRS Letter Rulings

Section 2632 -- Generation-Skipping Exemption Rules

IRS Letter Rulings

Section 2642 -- Generation-Skipping Inclusion Ratio

IRS Letter Rulings

Section 4982 -- Retained Investment Co. Income

IRS Letter Rulings

Section 7701 -- Definitions

IRS Letter Rulings