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Section 61 -- Gross Income Defined

Court Opinions

Section 465 -- At-Risk Limitations

Special Reports

Section 469 -- Passive Loss Limitations

Special Reports

Section 481 -- Changes in Accounting Method

Treasury Decisions

Section 704 -- Partner's Distributive Share

Special Reports

Section 752 -- Partnership Liabilities

Special Reports

Section 1017 -- Discharged Indebtedness Basis

Special Reports

Section 1371 -- Subchapter C Rules; S Corporations

Treasury Decisions

Section 1377 -- S Corporation Special Rules

Treasury Decisions

Section 5000A -- Minimum Healthcare Coverage Requirement

Court Opinions

Section 6662 -- Accuracy-Related Penalty

IRS Tax Correspondence

Section 6664 -- Penalty Definitions and Special Rules

IRS Tax Correspondence

Section 7206 -- Fraud and False Statements

Other Court Documents

Section 7483 -- Tax Court Appeal Notices

Court Opinions