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Tax Notes Today Federal

Section 38 -- General Business Credit

Proposed Legislation

Section 172 -- Net Operating Loss

IRS Generic Legal Advice

Section 199 -- Income Attributable to Domestic Production Activities

IRS Generic Legal Advice

Section 250 -- Intangible Income

News Stories

Section 501 -- Tax-Exempt Organizations

News Stories

Section 512 -- Unrelated Business Taxable Income

IRS Generic Legal Advice

Section 962 -- Corporate Taxation Election

News Stories

Section 4942 -- Failure to Distribute Income

IRS Letter Rulings

Section 6011 -- Return Filing Requirement

IRS Revenue Procedures

Section 6203 -- Assessment Method

Court Opinions

Section 7201 -- Attempt to Evade Tax

News Stories

Section 7202 -- Willful Failure to Pay Over

News Stories

Section 7206 -- Fraud and False Statements

News Stories

Section 7421 -- Collection Restraints Prohibited

Court Opinions


News Analysis

News Stories


Internal Revenue Bulletin

IRS News Releases

Court Opinions

Other Court Documents

Treasury Tax Correspondence

Other IRS Documents

Treasury Reports

Congressional News Releases

Washington Roundup