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Tax Notes Today Federal

Section 59A -- Base Erosion Payment Tax

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Section 165 -- Losses

Court Opinions

Section 482 -- Transfer Pricing

News Stories

Section 951A -- Global Intangible Low Taxed Income

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Section 1274 -- Issue Price

IRS Revenue Rulings

Section 4181 -- Tax on Firearms

Proposed Legislation

Section 5001 -- Alcohol Tax

Other Treasury Documents

Section 5121 -- Wholesale Dealer Recordkeeping

Other Treasury Documents

Section 5232 -- Imported distilled spirits

Other Treasury Documents

Section 5314 -- Special applicability of certain provisions

Other Treasury Documents

Section 5511 -- Establishment and operation

Other Treasury Documents

Section 5841 -- Firearms Registration

Proposed Legislation

Section 5845 -- Firearms Tax Definitions

Proposed Legislation

Section 6103 -- Tax Return Disclosure

News Stories

Section 6214 -- Tax Court Jurisdiction

Court Opinions

Section 7701 -- Definitions

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