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Tax Notes Today Federal

Section 25A -- American Opportunity/Lifetime Learning

Public Comments on Regulations

Section 170 -- Charitable Deduction

Letters to the Editor

Section 263 -- Capital Expenditures

IRS Letter Rulings

Section 301 -- Property Distributions

IRS Tax Correspondence

Section 318 -- Constructive Ownership

Public Comments on Regulations

Section 446 -- Methods of Accounting

IRS Letter Rulings

Section 468A -- Nuclear Decommissioning Costs

IRS Letter Rulings

Section 472 -- LIFO Inventories

IRS Letter Rulings

Section 856 -- Real Estate Trusts

IRS Tax Correspondence

Section 860G -- REMIC Special Rules

IRS Tax Correspondence

Section 864 -- Source Rule Definitions

News Analysis

Section 1234 -- Options

Letters to the Editor

Section 1382 -- Income of Cooperatives

IRS Letter Rulings

Section 1388 -- Cooperatives Tax Definitions

IRS Letter Rulings

Section 3121 -- Social Security Definitions

Proposed Legislation

Section 4940 -- Investment Income Tax

Public Comments on Regulations

Section 4960 -- Excess Non-Profit Executive Compensation

Public Comments on Regulations

Section 4968 -- Private College Investment Income

Public Comments on Regulations

Section 5000A -- Minimum Healthcare Coverage Requirement

Court Opinions

Section 5214 -- Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

News Stories

Section 6672 -- Failure to Pay Over Tax

Court Opinions

Section 7421 -- Collection Restraints Prohibited

Supreme Court Briefs

Miscellaneous

News Analysis

News Stories

Viewpoint

Letters to the Editor

IRS News Releases

Court Opinions

Other Court Documents

IRS Tax Correspondence

Other IRS Documents

Congressional News Releases

Congressional Tax Correspondence

Justice Department Documents