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Tax Notes Today Federal

Section 41 -- Research Credit

Court Opinions

Section 61 -- Gross Income Defined

Court Opinions

Section 125 -- Cafeteria Plans

Treasury Tax Correspondence

Section 162 -- Business Expenses

Court Opinions

Section 168 -- ACRS

Practice Articles

Section 170 -- Charitable Deduction

Court Opinions

Section 172 -- Net Operating Loss

News Stories

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

News Stories

Treasury Decisions

IRS Proposed Regulations

Section 267A -- Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities

News Stories

Treasury Decisions

IRS Proposed Regulations

Section 401 -- Pension Plans

Treasury Tax Correspondence

Section 417 -- Survivor Annuity

Treasury Tax Correspondence

Section 501 -- Tax-Exempt Organizations

Other Treasury Documents

Section 877 -- Expatriation to Avoid Tax

IRS Tax Correspondence

Section 881 -- Foreign Firm Unconnected Income

IRS Proposed Regulations

Section 951A -- Global Intangible Low Taxed Income

IRS Proposed Regulations

Section 956 -- CFC Earnings Investment

IRS Proposed Regulations

Section 1031 -- Like-Kind Exchanges

Practice Articles

Section 1202 -- Small Business Stock

Practice Articles

Section 1503 -- Consolidated Return Computation

Treasury Decisions

Section 2035 -- Gifts Within 3 Years of Death

Court Opinions

Section 2036 -- Retained Life Estates

Court Opinions

Section 2043 -- Insufficient Consideration Transfers

Court Opinions

Section 2053 -- Deduction for Expenses, Etc.

Court Opinions

Section 2503 -- Taxable Gifts

Court Opinions

Section 6038 -- Foreign Firm Information

Treasury Decisions

Section 6038A -- Foreign-Owned Firm Reporting

Treasury Decisions

Section 6038C -- Foreign Firm With U.S. Business

Treasury Decisions

Section 6320 -- Hearing on Filing Lien Notice

IRS Tax Correspondence

Section 6321 -- Liens for Taxes

IRS Tax Correspondence

Section 6325 -- Release of Lien

IRS Tax Correspondence

Section 6330 -- Hearing Before Levy

IRS Tax Correspondence

Section 6331 -- Levy and Distraint

IRS Tax Correspondence

Section 6532 -- Limitations Period on Suits

Court Opinions

Section 6656 -- Failure to Deposit Taxes

Court Opinions

Section 6662 -- Accuracy-Related Penalty

Court Opinions

Section 6672 -- Failure to Pay Over Tax

News Stories

Section 7122 -- Compromises

IRS Tax Correspondence

Section 7201 -- Attempt to Evade Tax

Court Opinions

Section 7203 -- Willful Failure to File

Court Opinions

Section 7206 -- Fraud and False Statements

Court Opinions

Section 7212 -- Interfering With Tax Administration

Court Opinions

Section 7508A -- Disaster Delays

IRS Tax Correspondence

Section 7604 -- Enforcement of Summons

Court Opinions

Section 7609 -- Third-Party Summonses

Court Opinions

Section 7701 -- Definitions

Treasury Decisions