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Tax Notes Today Federal

Section 32 -- Earned Income Credit

Congressional Research Service Reports

Section 41 -- Research Credit

Proposed Legislation

Congressional News Releases

Section 78 -- Foreign Corp. Dividends

Special Reports

Section 174 -- Research Expenses

Proposed Legislation

Congressional News Releases

Section 199A -- Qualified Business

Viewpoint

Section 280E -- Illegal Drug Sales

Court Opinions

Section 531 -- Accumulated Earnings Tax

Viewpoint

Section 704 -- Partner's Distributive Share

News Stories

Section 721 -- Contribution to Partnership

News Stories

Section 951A -- Global Intangible Low Taxed Income

Special Reports

Section 954 -- Foreign Base Company Income

Special Reports

Section 6664 -- Penalty Definitions and Special Rules

IRS Tax Correspondence

Section 7602 -- IRS Examinations

Court Opinions

Section 7609 -- Third-Party Summonses

Court Opinions