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Tax Notes Today Federal

Section 32 -- Earned Income Credit

Proposed Legislation

Section 45S -- Paid Leave Credit

Proposed Legislation

Section 83 -- Property Transferred for Services

News Stories

Section 103 -- Tax-Exempt Interest

Court Opinions

Section 108 -- Discharge of Indebtedness

Proposed Legislation

Congressional News Releases

Section 199A -- Qualified Business

Proposed Legislation

Section 245A -- Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations.

News Stories

Section 446 -- Methods of Accounting

IRS Letter Rulings

Section 512 -- Unrelated Business Taxable Income

Congressional Tax Correspondence

Section 743 -- Optional Partnership Basis Adjustment

Letters to the Editor

Section 864 -- Source Rule Definitions

Viewpoint

Section 951A -- Global Intangible Low Taxed Income

News Stories

Section 1031 -- Like-Kind Exchanges

News Stories

Section 1361 -- S Corporations

IRS Letter Rulings

Section 1362 -- S Corporation Elections

IRS Letter Rulings

Section 2044 -- Marital Deduction Property

IRS Letter Rulings

Section 2056 -- Marital Deduction

IRS Letter Rulings

Section 2511 -- Gift Tax

IRS Letter Rulings

Section 2519 -- Dispositions of Life Estates

IRS Letter Rulings

Section 2702 -- Valuation of Transfers of Interests in Trusts

IRS Letter Rulings

Section 4940 -- Investment Income Tax

Proposed Legislation

Section 4945 -- Taxable Expenditures

IRS Letter Rulings

Section 6011 -- Return Filing Requirement

Letters to the Editor

Section 6103 -- Tax Return Disclosure

News Stories

Section 7701 -- Definitions

IRS Letter Rulings

Miscellaneous

News Analysis

News Stories

Special Reports

IRS News Releases

Other Court Documents

Fact Sheets

Proposed Legislation

Congressional News Releases

Congressional Tax Correspondence

Washington Roundup