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Tax Notes Today Federal

Section 45Q -- Carbon Dioxide Sequestration Credit

Public Comments on Regulations

Section 56 -- Minimum Tax Adjustments

Proposed Legislation

Section 72 -- Annuities

IRS Letter Rulings

Section 108 -- Discharge of Indebtedness

Special Reports

Section 152 -- Dependent Defined

Treasury Decisions

Section 162 -- Business Expenses

Court Opinions

Section 163 -- Interest

Public Comments on Regulations

Section 168 -- ACRS

Proposed Legislation

Section 172 -- Net Operating Loss

Court Opinions

Section 212 -- Expense of Producing Income

Other IRS Documents

Section 263 -- Capital Expenditures

IRS Letter Rulings

Section 382 -- NOL Carryovers

Proposed Legislation

Section 401 -- Pension Plans

IRS Letter Rulings

Section 414 -- Pension Definitions

IRS Letter Rulings

Section 415 -- Limitations on Benefits

IRS Letter Rulings

Section 465 -- At-Risk Limitations

Special Reports

Section 468A -- Nuclear Decommissioning Costs

IRS Letter Rulings

Section 704 -- Partner's Distributive Share

Special Reports

Section 731 -- Distribution Gain or Loss

News Analysis

Section 807 -- Life Insurance Reserves

Treasury Decisions

Section 860G -- REMIC Special Rules

IRS Revenue Procedures

Section 882 -- Foreign Firm Connected Income

IRS Revenue Procedures

Section 1001 -- Gain or Loss

News Stories

IRS Revenue Procedures

Section 1017 -- Discharged Indebtedness Basis

Special Reports

Section 1234A -- Straddle Termination

News Analysis

Section 1256 -- Futures Marked to Market

Public Comments on Regulations

Section 1275 -- OID Definitions

IRS Revenue Procedures

Section 1296 -- Passive Foreign Investment Co.

IRS Letter Rulings

Section 1446 -- Payments to Foreign Partners

News Stories

Section 3101 -- Social Security Taxes

Proposed Legislation

Section 3304 -- State Unemployment Law Approval

Other IRS Documents

Section 4081 -- Gasoline Tax

Other IRS Documents

Section 4082 -- Exemptions

Other IRS Documents

Section 6103 -- Tax Return Disclosure

Court Opinions

Other IRS Documents

Section 7206 -- Fraud and False Statements

Court Opinions

Section 7431 -- Damages for Return Disclosure

Court Opinions

Section 7603 -- Service of Summons

Court Opinions