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Tax Notes Today Federal

Section 170 -- Charitable Deduction

Proposed Legislation

Congressional News Releases

Section 245A -- Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations.

Practice Articles

Section 250 -- Intangible Income

Practice Articles

Section 864 -- Source Rule Definitions

Practice Articles

Section 875 -- Foreign Partnerships and Beneficiaries

Practice Articles

Section 882 -- Foreign Firm Connected Income

Practice Articles

Section 951 -- Controlled Foreign Corporations

Practice Articles

Other Court Documents

Section 962 -- Corporate Taxation Election

Other Court Documents

Section 989 -- Foreign Currency Definitions

Practice Articles

Section 6104 -- Exempt Organization Information

Court Opinions

Section 6201 -- Assessment Authority

Court Opinions

Section 6223 -- Notice of Partnership Proceeding

News Stories

Section 6225 -- Partnership Assessments

News Stories

Section 6226 -- Alternative to Payment of Imputed Underpayment

News Stories

Section 6301 -- Collection Authority

Court Opinions

Section 6330 -- Hearing Before Levy

Court Opinions

Section 6652 -- Nonfiling of Information Return

Court Opinions

Section 7201 -- Attempt to Evade Tax

News Stories

Section 7212 -- Interfering With Tax Administration

News Stories

Section 7402 -- District Court Jurisdiction

Court Opinions

Section 7422 -- Refund Suits

Court Opinions

Section 7453 -- Tax Court Rules

News Stories