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Tax Notes Today Federal

Section 59A -- Base Erosion Payment Tax

News Stories

Section 106 -- Health Plan Contributions

Washington Roundup

Section 162 -- Business Expenses

Court Opinions

Section 199 -- Income Attributable to Domestic Production Activities

Practice Articles

Section 213 -- Medical Expense

Proposed Legislation

Congressional News Releases

Section 223 -- Health Savings Accounts

Proposed Legislation

Congressional News Releases

Section 250 -- Intangible Income

Practice Articles

Section 274 -- Travel and Entertainment

Court Opinions

Section 956 -- CFC Earnings Investment

News Stories

Section 988 -- Foreign Currency Transactions

News Stories

Section 1001 -- Gain or Loss

News Stories

Section 1275 -- OID Definitions

News Stories

Section 6011 -- Return Filing Requirement

IRS News Releases

Section 6103 -- Tax Return Disclosure

News Stories

Section 6213 -- Deficiencies, Tax Court Petitions

Court Opinions

Section 6611 -- Interest on Overpayments

Justice Department Briefs

Section 6662 -- Accuracy-Related Penalty

Court Opinions

Section 6901 -- Transferred Assets

Court Opinions

Section 7212 -- Interfering With Tax Administration

News Stories

Section 7422 -- Refund Suits

Justice Department Briefs

Section 7502 -- Timely Mailing Is Timely Filing

Court Opinions