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Tax Notes Today Federal

Section 42 -- Low-Income Housing Credit

IRS Tax Correspondence

Section 85 -- Unemployment Compensation

IRS News Releases

Section 108 -- Discharge of Indebtedness

IRS Letter Rulings

Section 197 -- Amortization of Intangibles

IRS Letter Rulings

Section 250 -- Intangible Income

News Stories

Section 509 -- Private Foundations

IRS Letter Rulings

Section 646 -- Alaska Native Settlement Trusts

Forms Watch

Section 1014 -- Property Acquired From Decedent

News Analysis

Section 1031 -- Like-Kind Exchanges

News Stories

Section 1400Z-1 -- Qualified Opportunity Zone

News Stories

Internal Revenue Bulletin

Section 1400Z-2 -- Capital Gains in Qualified Opportunity Zones

News Stories

IRS Letter Rulings

Section 1502 -- Consolidated Return Regulations

News Stories

Section 3406 -- Backup Withholding

Letters to the Editor

Section 4941 -- Foundation Self-Dealing

IRS Letter Rulings

Section 4942 -- Failure to Distribute Income

IRS Letter Rulings

Section 6049 -- Interest Payment Info. Returns

News Analysis

Section 6050I -- Business Cash Receipts Returns

News Analysis

Section 6050Y -- Returns relating to certain life insurance contract transactions

Forms Watch

Section 6103 -- Tax Return Disclosure

News Analysis

Section 6511 -- Limitations on Refunds

Justice Department Briefs

Section 7201 -- Attempt to Evade Tax

Other Court Documents

Section 7206 -- Fraud and False Statements

Other Court Documents

Section 7422 -- Refund Suits

Justice Department Briefs

Section 7502 -- Timely Mailing Is Timely Filing

Justice Department Briefs

Section 7508A -- Disaster Delays

IRS News Releases

Miscellaneous

News Analysis

News Stories

Special Reports

Viewpoint

Letters to the Editor

Internal Revenue Bulletin

IRS News Releases

Court Petitions and Complaints

IRS Legal Memorandums

Other IRS Documents

Congressional News Releases

Congressional Tax Correspondence

Justice Department Documents

Forms Watch