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Tax Notes Today Federal

Section 24 -- Child Credit

Washington Roundup

Section 32 -- Earned Income Credit

Washington Roundup

Section 38 -- General Business Credit

Proposed Legislation

Section 45Q -- Carbon Dioxide Sequestration Credit

Public Comments on Regulations

Section 54A -- Qualified Tax Credit Bond Holder Credit

IRS Letter Rulings

Section 54C -- New Clean Renewable Energy Bonds

IRS Letter Rulings

Section 62 -- Adjusted Gross Income

Proposed Legislation

Section 67 -- Miscellaneous Deductions

Treasury Decisions

Section 83 -- Property Transferred for Services

IRS Letter Rulings

Section 117 -- Scholarships

IRS Letter Rulings

Section 165 -- Losses

IRS Legal Memorandums

Section 213 -- Medical Expense

Public Comments on Regulations

Section 250 -- Intangible Income

Public Comments on Regulations

Section 274 -- Travel and Entertainment

Proposed Legislation

Section 336 -- General Liquidations Rule

IRS Letter Rulings

Section 355 -- Controlled Firm Stock

News Stories

Section 368 -- Corporate Reorganizations

News Stories

Section 401 -- Pension Plans

IRS Letter Rulings

Section 412 -- Minimum Funding

Internal Revenue Bulletin

Section 417 -- Survivor Annuity

Internal Revenue Bulletin

Section 430 -- Single-Employer Minimum Funding Standards

Internal Revenue Bulletin

Section 431 -- Multiemployer Minimum Funding Standards

Internal Revenue Bulletin

Section 461 -- Year of Deduction

IRS Letter Rulings

Section 468A -- Nuclear Decommissioning Costs

IRS Letter Rulings

Section 509 -- Private Foundations

IRS Letter Rulings

Section 642 -- Trust Tax Rules

Treasury Decisions

Section 704 -- Partner's Distributive Share

News Stories

IRS Field Attorney Advice

Section 721 -- Contribution to Partnership

IRS Field Attorney Advice

Section 754 -- Optional Adjustment to Basis

IRS Letter Rulings

Section 951 -- Controlled Foreign Corporations

News Stories

Section 951A -- Global Intangible Low Taxed Income

News Stories

Section 961 -- CFC Basis Adjustment

News Stories

Section 962 -- Corporate Taxation Election

Public Comments on Regulations

Section 1001 -- Gain or Loss

News Analysis

Section 1274 -- Issue Price

IRS Revenue Rulings

Section 1361 -- S Corporations

IRS Letter Rulings

Section 1502 -- Consolidated Return Regulations

Public Comments on Regulations

Section 4941 -- Foundation Self-Dealing

IRS Letter Rulings

Section 4945 -- Taxable Expenditures

IRS Letter Rulings

Section 6038 -- Foreign Firm Information

Public Comments on Regulations

Section 6038A -- Foreign-Owned Firm Reporting

Public Comments on Regulations

Section 7701 -- Definitions

IRS Letter Rulings

Section 9831 -- Exceptions to Health Plan Requirements

IRS Revenue Procedures