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Tax Notes Today Federal

Section 61 -- Gross Income Defined

IRS Revenue Rulings

Section 338 -- Stock Purchase/Asset Purchase

Internal Revenue Bulletin

Section 351 -- Transfer to Controlled Firm

Court Petitions and Complaints

Section 367 -- Foreign Corporations

News Stories

Court Petitions and Complaints

Section 482 -- Transfer Pricing

Internal Revenue Bulletin

Section 501 -- Tax-Exempt Organizations

News Stories

Special Reports

Section 527 -- Political Organizations

Special Reports

Section 901 -- Foreign Tax Credit

Internal Revenue Bulletin

Section 960 -- Foreign Tax Credit Rules

Internal Revenue Bulletin

Section 1502 -- Consolidated Return Regulations

Letters to the Editor

Section 3111 -- Social Security Tax Liability

News Analysis

Section 6011 -- Return Filing Requirement

Internal Revenue Bulletin

Section 6038B -- Transfers to Foreign Persons

News Stories

Court Petitions and Complaints

Section 6111 -- Tax Shelter Registration

Internal Revenue Bulletin

Section 6112 -- Tax Shelter List Requirement

Internal Revenue Bulletin

Section 6232 -- Underpayment Assessment and Collection

IRS LB&I Directives

Section 6428 -- 2008 Recovery Rebate (R)

Proposed Legislation

Section 6694 -- Understatement by Return Preparer

Viewpoint

Section 7201 -- Attempt to Evade Tax

Court Opinions

Section 7212 -- Interfering With Tax Administration

Court Opinions

Section 7402 -- District Court Jurisdiction

Court Opinions

Section 7407 -- Return Preparer Injunctions

Court Opinions

Section 7408 -- Abusive Tax Shelter Injunctions

Court Opinions

Section 7422 -- Refund Suits

Court Petitions and Complaints