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Tax Notes Today Federal

Section 24 -- Child Credit

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Section 32 -- Earned Income Credit

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Section 280E -- Illegal Drug Sales

Court Opinions

Section 501 -- Tax-Exempt Organizations

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Section 960 -- Foreign Tax Credit Rules

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Section 6013 -- Joint Returns

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Section 6015 -- Innocent Spouse Relief

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Section 6320 -- Hearing on Filing Lien Notice

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Section 6511 -- Limitations on Refunds

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Section 6532 -- Limitations Period on Suits

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Section 6673 -- Damages for Delay

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Section 6702 -- Frivolous Income Tax Returns

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Section 6751 -- Penalty Notice

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Section 7203 -- Willful Failure to File

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Section 7206 -- Fraud and False Statements

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Section 7403 -- Action to Enforce Lien

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Section 7421 -- Collection Restraints Prohibited

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Section 7422 -- Refund Suits

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Section 7623 -- Expenses of Detecting Frauds

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