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Tax Notes Today Federal

Section 162 -- Business Expenses

Court Opinions

Section 179 -- Expensing Business Assets

Other IRS Documents

Section 195 -- Start-Up Expenses

Court Opinions

Section 1275 -- OID Definitions

Other IRS Documents

Section 1502 -- Consolidated Return Regulations

News Stories

Section 3301 -- FUTA Tax Rate

Other IRS Documents

Section 4940 -- Investment Income Tax

Public Comments on Regulations

Section 4968 -- Private College Investment Income

Public Comments on Regulations

Section 6018 -- Estate Tax Return Filing

Other IRS Documents

Section 6049 -- Interest Payment Info. Returns

Other IRS Documents

Section 6320 -- Hearing on Filing Lien Notice

Court Opinions

Section 6321 -- Liens for Taxes

Court Opinions

Section 6330 -- Hearing Before Levy

Court Opinions

Section 6428 -- 2008 Recovery Rebate (R)

Proposed Legislation

Section 6512 -- Tax Court Petition Limitations

Court Opinions

Section 6662 -- Accuracy-Related Penalty

Court Opinions