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Tax Notes Today Federal

Section 31 -- Wage Withholding Credit

Court Opinions

Section 51 -- Employment Credit

IRS Tax Correspondence

Section 482 -- Transfer Pricing

News Stories

Section 2055 -- Estate Tax Charitable Deduction

Court Opinions

Section 2106 -- Definition of Taxable Estate

News Stories

Section 2501 -- Imposition of Gift Tax

Court Opinions

Section 3102 -- Deduction of FICA Tax From Wages

Court Opinions

Section 3121 -- Social Security Definitions

Court Opinions

Section 6075 -- Estate and Gift Filing Time

Court Opinions

Section 6511 -- Limitations on Refunds

Court Opinions

Section 6651 -- Failure to File or Pay

Court Opinions

Section 6662 -- Accuracy-Related Penalty

Proposed Legislation

Miscellaneous

News Stories

IRS News Releases

IRS Tax Correspondence

Other IRS Documents

Treasury Reports

Other Treasury Documents

Proposed Legislation

Congressional News Releases

Congressional Tax Correspondence

Testimony Other Than IRS and Treasury