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Tax Notes Today Federal

Section 24 -- Child Credit

News Analysis

Section 36C -- Adoption Expenses

News Analysis

Section 45B -- FICA Tax Tip Credit

Proposed Legislation

Section 83 -- Property Transferred for Services

News Analysis

Section 117 -- Scholarships

IRS Letter Rulings

Section 168 -- ACRS

Treasury Decisions

Section 245A -- Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations.

IRS Letter Rulings

Section 336 -- General Liquidations Rule

IRS Letter Rulings

Section 355 -- Controlled Firm Stock

IRS Letter Rulings

Section 367 -- Foreign Corporations

IRS Letter Rulings

Section 404A -- Plans for Nonresident Aliens

Forms Watch

Section 409 -- ESOP Qualifications

Forms Watch

Section 422 -- Incentive Stock Options

Other IRS Documents

Section 423 -- Employee Stock Purchase Plans

Other IRS Documents

Section 482 -- Transfer Pricing

IRS Letter Rulings

Section 501 -- Tax-Exempt Organizations

IRS Letter Rulings

Section 1031 -- Like-Kind Exchanges

Treasury Decisions

Section 1061 -- Partnership Interests for Performed Services

News Analysis

Section 1502 -- Consolidated Return Regulations

IRS Letter Rulings

Section 2010 -- Unified Estate Tax Credit

IRS Letter Rulings

Section 3121 -- Social Security Definitions

Proposed Legislation

Section 4945 -- Taxable Expenditures

IRS Letter Rulings

Section 4975 -- Prohibited Plan Transaction Tax

Forms Watch

Section 5271 -- Permits

Other Treasury Documents

Section 5701 -- Tobacco Tax

Other Treasury Documents

Section 5704 -- Exemption from tax

Other Treasury Documents

Section 5705 -- Credit, refund, or allowance of tax

Other Treasury Documents

Section 5722 -- Reports

Other Treasury Documents

Section 6011 -- Return Filing Requirement

Other IRS Documents

Section 7201 -- Attempt to Evade Tax

News Stories

Section 7206 -- Fraud and False Statements

Court Petitions and Complaints

Section 7212 -- Interfering With Tax Administration

Court Petitions and Complaints

Section 7422 -- Refund Suits

Court Opinions

Section 7491 -- Burden of Proof

Court Opinions

Section 7526 -- Low-Income Taxpayer Clinics

IRS News Releases

Section 7602 -- IRS Examinations

Court Opinions

Section 7609 -- Third-Party Summonses

Court Opinions

Miscellaneous

News Analysis

News Stories

Viewpoint

Internal Revenue Bulletin

IRS News Releases

Other IRS Documents

Congressional News Releases

Congressional Tax Correspondence

Justice Department Documents

Washington Roundup

Forms Watch