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Tax Notes Today Federal

Section 162 -- Business Expenses

Court Opinions

Section 165 -- Losses

Court Opinions

Section 219 -- Retirement Savings

Court Opinions

Section 274 -- Travel and Entertainment

Court Opinions

Section 280A -- Business Use of Home

Court Opinions

Section 280B -- Demolition of Structures

Court Opinions

Section 404 -- Plan Contributions

Court Opinions

Section 864 -- Source Rule Definitions

News Stories

Section 3134 -- Employee retention credit for employers subject to closure due to COVID–19

Proposed Legislation

Section 4081 -- Gasoline Tax

Proposed Legislation

Congressional News Releases

Section 4121 -- Tax on Coal

Proposed Legislation

Congressional News Releases

Section 6213 -- Deficiencies, Tax Court Petitions

Court Opinions

Section 6320 -- Hearing on Filing Lien Notice

Court Opinions

Section 6323 -- Priority of Liens

Court Opinions

Section 6330 -- Hearing Before Levy

Court Opinions

Section 6532 -- Limitations Period on Suits

Court Opinions

Section 6651 -- Failure to File or Pay

Court Petitions and Complaints

Section 6654 -- Failure to Pay Estimated Tax

Court Petitions and Complaints

Section 6662 -- Accuracy-Related Penalty

Court Opinions

Section 6672 -- Failure to Pay Over Tax

Court Opinions

Section 6673 -- Damages for Delay

Court Opinions

Section 7206 -- Fraud and False Statements

News Stories

Section 7422 -- Refund Suits

Court Opinions

Section 7463 -- Small Tax Court Cases

News Stories

Section 7501 -- Liability for Withheld Taxes

Court Opinions

Section 7809 -- Deposit of Collections

Court Opinions

Section 9503 -- Highway Trust Fund

Proposed Legislation

Congressional News Releases

Section 9504 -- Sport Fish Restoration and Boating Trust Fund

Proposed Legislation