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Tax Notes Today Federal

Section 2 -- Definitions and Special Rules

Court Opinions

Section 11 -- Corporate Rates

Congressional Tax Correspondence

Section 24 -- Child Credit

Court Opinions

Section 32 -- Earned Income Credit

Court Opinions

Section 45D -- New Markets Credit

Congressional News Releases

Washington Roundup

Section 45L -- Energy Efficient Home Credit

Proposed Legislation

Congressional News Releases

Section 45S -- Paid Leave Credit

Congressional Tax Correspondence

Section 83 -- Property Transferred for Services

News Stories

Proposed Legislation

Section 117 -- Scholarships

Congressional News Releases

Section 151 -- Personal Exemptions

Court Opinions

Section 152 -- Dependent Defined

Court Opinions

Section 179 -- Expensing Business Assets

Washington Roundup

Section 179D -- Commercial Buildings Deduction

Proposed Legislation

Congressional News Releases

Section 223 -- Health Savings Accounts

Proposed Legislation

Congressional News Releases

Section 250 -- Intangible Income

News Stories

Section 408 -- IRAs

Proposed Legislation

Congressional News Releases

Section 482 -- Transfer Pricing

News Stories

Section 512 -- Unrelated Business Taxable Income

News Stories

Congressional Tax Correspondence

Section 864 -- Source Rule Definitions

Public Comments on Regulations

Section 951A -- Global Intangible Low Taxed Income

News Stories

Section 954 -- Foreign Base Company Income

Public Comments on Regulations

Section 958 -- CFC Stock Ownership

Public Comments on Regulations

Section 1361 -- S Corporations

Proposed Legislation

Congressional News Releases

Section 1362 -- S Corporation Elections

Proposed Legislation

Congressional News Releases

Section 1367 -- Basis Adjustments

Proposed Legislation

Congressional News Releases

Section 1368 -- S Corporation Distributions

Proposed Legislation

Congressional News Releases

Section 1375 -- S Corporation Passive Income

Proposed Legislation

Congressional News Releases

Section 6664 -- Penalty Definitions and Special Rules

News Stories

Proposed Legislation

Section 7451 -- Tax Court Petition Fee

Court Opinions

Section 7482 -- Review of Tax Court Decisions

Court Opinions

Section 7508A -- Disaster Delays

IRS News Releases