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Tax Notes Today Federal

Section 61 -- Gross Income Defined

IRS Legal Memorandums

Section 108 -- Discharge of Indebtedness

IRS Actions on Decisions

Section 117 -- Scholarships

IRS Letter Rulings

Section 213 -- Medical Expense

IRS Letter Rulings

Section 250 -- Intangible Income

News Analysis

Section 263A -- Uniform Capitalization Rules

IRS Legal Memorandums

Section 338 -- Stock Purchase/Asset Purchase

IRS Letter Rulings

Section 355 -- Controlled Firm Stock

IRS Letter Rulings

Section 412 -- Minimum Funding

IRS Letter Rulings

Section 430 -- Single-Employer Minimum Funding Standards

IRS Letter Rulings

Section 471 -- Inventories

IRS Legal Memorandums

Section 501 -- Tax-Exempt Organizations

IRS Letter Rulings

Section 754 -- Optional Adjustment to Basis

IRS Letter Rulings

Section 851 -- Regulated Investment Company

Practice Articles

Section 852 -- Regulated Investment Companies

Practice Articles

Section 856 -- Real Estate Trusts

IRS Letter Rulings

Section 1032 -- Stock for Property

IRS Letter Rulings

Section 1059 -- Nontaxed Extraordinary Dividends

IRS Letter Rulings

Section 1202 -- Small Business Stock

IRS Letter Rulings

Section 1361 -- S Corporations

IRS Letter Rulings

Section 1362 -- S Corporation Elections

IRS Letter Rulings

Section 6213 -- Deficiencies, Tax Court Petitions

IRS Actions on Decisions

Section 7203 -- Willful Failure to File

News Stories

Section 7402 -- District Court Jurisdiction

Court Opinions

Section 7403 -- Action to Enforce Lien

Court Opinions

Section 7603 -- Service of Summons

Court Opinions

Section 7609 -- Third-Party Summonses

Court Opinions