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Tax Notes Today Federal

Section 42 -- Low-Income Housing Credit

Public Comments on Regulations

Section 61 -- Gross Income Defined

News Analysis

Section 108 -- Discharge of Indebtedness

News Analysis

Section 121 -- Gain on Residence

Other IRS Documents

Section 139 -- Disaster Relief Payments

News Analysis

Section 274 -- Travel and Entertainment

Public Comments on Regulations

Section 280E -- Illegal Drug Sales

News Stories

Section 501 -- Tax-Exempt Organizations

News Stories

IRS Letter Rulings

Section 509 -- Private Foundations

IRS Letter Rulings

Section 529 -- Tuition Programs

Practice Articles

Section 529A -- Qualified ABLE Programs

Practice Articles

Section 754 -- Optional Adjustment to Basis

IRS Letter Rulings

Section 897 -- Foreigners' Real Estate Sales

Other IRS Documents

Section 927 -- FSC Definitions and Rules

News Analysis

Section 1031 -- Like-Kind Exchanges

Other IRS Documents

Section 1362 -- S Corporation Elections

IRS Letter Rulings

Section 1445 -- FIRPTA Withholding

Other IRS Documents

Section 1504 -- Consolidated Return Definitions

IRS Letter Rulings

Section 2053 -- Deduction for Expenses, Etc.

Other Court Documents

Section 4942 -- Failure to Distribute Income

IRS Letter Rulings

Section 4945 -- Taxable Expenditures

IRS Letter Rulings

Section 5701 -- Tobacco Tax

News Stories

Section 5702 -- Tobacco Definitions

News Stories

Section 6033 -- Exempt Organization Returns

News Stories

Section 6109 -- Identifying Numbers

Other IRS Documents

Section 6402 -- Authority to Make Refunds

Forms Watch

Section 6404 -- Abatements

Forms Watch

Section 7202 -- Willful Failure to Pay Over

Court Opinions

Section 7212 -- Interfering With Tax Administration

Court Opinions

Miscellaneous

News Analysis

News Stories

Viewpoint

Letters to the Editor

Internal Revenue Bulletin

IRS News Releases

Court Opinions

Other IRS Documents

Congressional Budget Office Reports

Congressional Committee Reports

Proposed Legislation

Congressional Tax Correspondence

Washington Roundup