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Tax Notes Today Federal

Section 24 -- Child Credit

Congressional Joint Committee Prints

Section 32 -- Earned Income Credit

Congressional Joint Committee Prints

Section 41 -- Research Credit

Proposed Legislation

Section 108 -- Discharge of Indebtedness

News Stories

IRS Actions on Decisions

Section 168 -- ACRS

Proposed Legislation

Section 199A -- Qualified Business

Congressional Joint Committee Prints

Proposed Legislation

Section 250 -- Intangible Income

Proposed Legislation

Section 368 -- Corporate Reorganizations

News Stories

Section 613 -- Percentage Depletion

Proposed Legislation

Section 1274 -- Issue Price

IRS Revenue Rulings

Section 1402 -- Self-Employment Income

Congressional Joint Committee Prints

Section 2001 -- Rate of Estate Tax

Proposed Legislation

Section 2010 -- Unified Estate Tax Credit

Proposed Legislation

Section 2031 -- Gross Estate Defined

Proposed Legislation

Section 2032A -- Valuation of Farm Property

Proposed Legislation

Section 2505 -- Unified Gift Tax Credit

Proposed Legislation

Section 3101 -- Social Security Taxes

Congressional Joint Committee Prints

Section 6103 -- Tax Return Disclosure

Proposed Legislation

Section 6321 -- Liens for Taxes

Court Opinions

Section 6322 -- Period of Tax Lien

Court Opinions

Section 6323 -- Priority of Liens

Court Opinions

Section 7502 -- Timely Mailing Is Timely Filing

News Stories