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Tax Notes Today Federal

Section 45Q -- Carbon Dioxide Sequestration Credit

Congressional News Releases

Section 132 -- Fringe Benefits

Other IRS Documents

Section 181 -- Certain Qualified Film and Television Productions

Proposed Legislation

Section 954 -- Foreign Base Company Income

News Stories

Section 958 -- CFC Stock Ownership

News Stories

Section 6621 -- Interest Rate Determinations

IRS Revenue Rulings

IRS News Releases

Section 7422 -- Refund Suits

Court Petitions and Complaints

Section 7605 -- Examination Time and Place

Court Opinions