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Tax Notes Today Federal

Section 61 -- Gross Income Defined

News Stories

Section 402 -- Trust Beneficiary's Tax

Congressional Joint Committee Prints

Section 403 -- Employee Annuities

Congressional Joint Committee Prints

Section 414 -- Pension Definitions

Congressional Joint Committee Prints

Section 451 -- Year of Inclusion

Practice Articles

Section 457 -- State and Local Deferred Pay Plans

Congressional Joint Committee Prints

Section 461 -- Year of Deduction

Practice Articles

Section 481 -- Changes in Accounting Method

Practice Articles

Section 501 -- Tax-Exempt Organizations

Congressional Joint Committee Prints

Section 679 -- Foreign Trusts With U.S. Beneficiaries

Practice Articles

Section 684 -- Transfers to Foreign Trusts

Practice Articles

Section 2031 -- Gross Estate Defined

Court Opinions

Section 2051 -- Definition of Taxable Estate

Court Opinions

Section 6103 -- Tax Return Disclosure

News Stories

Section 6213 -- Deficiencies, Tax Court Petitions

News Stories

Section 6662 -- Accuracy-Related Penalty

Court Opinions

Section 6677 -- Nonfiling of Foreign Trust Return

Practice Articles

Section 7481 -- Tax Court Decision Finality

News Stories

Section 7502 -- Timely Mailing Is Timely Filing

News Stories

Section 7526 -- Low-Income Taxpayer Clinics

IRS News Releases

Section 7623 -- Expenses of Detecting Frauds

Court Opinions

Section 7701 -- Definitions

Practice Articles