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Tax Notes Today Federal

Section 42 -- Low-Income Housing Credit

Proposed Legislation

Section 168 -- ACRS

IRS Letter Rulings

Section 170 -- Charitable Deduction

Court Opinions

Section 267 -- Losses Between Related Taxpayers

Court Opinions

Section 274 -- Travel and Entertainment

News Stories

Section 404 -- Plan Contributions

IRS Letter Rulings

Section 451 -- Year of Inclusion

Public Comments on Regulations

Section 481 -- Changes in Accounting Method

IRS Revenue Procedures

Section 482 -- Transfer Pricing

IRS E-Mail Chief Counsel Advice

Section 512 -- Unrelated Business Taxable Income

News Stories

Section 704 -- Partner's Distributive Share

News Analysis

Treasury Tax Correspondence

Section 754 -- Optional Adjustment to Basis

IRS Letter Rulings

Section 831 -- Tax on Other Insurance Companies

IRS Letter Rulings

Section 852 -- Regulated Investment Companies

News Analysis

Section 965 -- Deferred Foreign Income

News Stories

Section 1031 -- Like-Kind Exchanges

News Analysis

Section 1032 -- Stock for Property

IRS Letter Rulings

Section 1061 -- Partnership Interests for Performed Services

Viewpoint

Section 1361 -- S Corporations

IRS Letter Rulings

Section 1366 -- S Corp. Passthrough

Viewpoint

Section 1382 -- Income of Cooperatives

IRS Letter Rulings

Section 1388 -- Cooperatives Tax Definitions

IRS Letter Rulings

Section 1400Z-2 -- Capital Gains in Qualified Opportunity Zones

News Analysis

Section 4940 -- Investment Income Tax

News Stories

Section 4945 -- Taxable Expenditures

IRS Letter Rulings

Section 6062 -- Signing Corporate Returns

IRS E-Mail Chief Counsel Advice

Section 6063 -- Signing Partnership Returns

IRS E-Mail Chief Counsel Advice

Section 6402 -- Authority to Make Refunds

Court Opinions

Section 6511 -- Limitations on Refunds

Court Opinions

Section 6662 -- Accuracy-Related Penalty

IRS E-Mail Chief Counsel Advice

Section 6700 -- Promoting Abusive Tax Shelters

Court Opinions

Section 7704 -- Publicly Traded Partnerships

News Analysis