Tax Notes logo

Click here to see operators for terms and connectors searching.

Tax Notes Today Federal

Section 45 -- Electricity Production Credit

Court Opinions

Section 48 -- Energy Credit; Reforestation Credit

Court Opinions

Section 170 -- Charitable Deduction

Congressional Research Service Reports

Section 402 -- Trust Beneficiary's Tax

Proposed Legislation

Section 481 -- Changes in Accounting Method

IRS Proposed Regulations

Section 951A -- Global Intangible Low Taxed Income

News Stories

Section 965 -- Deferred Foreign Income

News Stories

Section 1015 -- Basis of Transfers in Trust

Proposed Legislation

Section 1291 -- Foreign Tax Deferral Interest

Other IRS Documents

Section 1371 -- Subchapter C Rules; S Corporations

News Stories

IRS Proposed Regulations

Section 1377 -- S Corporation Special Rules

IRS Proposed Regulations

Section 1411 -- Medicare Contribution Tax

News Stories

Section 2001 -- Rate of Estate Tax

Proposed Legislation

Section 2010 -- Unified Estate Tax Credit

Proposed Legislation

Section 2031 -- Gross Estate Defined

Proposed Legislation

Section 2032A -- Valuation of Farm Property

Proposed Legislation

Section 3101 -- Social Security Taxes

News Stories

Section 6321 -- Liens for Taxes

Court Opinions

Section 6322 -- Period of Tax Lien

Court Opinions

Section 7206 -- Fraud and False Statements

News Stories

Section 7403 -- Action to Enforce Lien

Court Opinions

Section 7433 -- Unauthorized Collection Actions

Court Opinions

Section 7608 -- Authority of IRS Officers

Court Opinions

Section 9008 -- Payments for Conventions

News Stories