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Tax Notes Today Federal

Section 45Q -- Carbon Dioxide Sequestration Credit

Other Tax Correspondence

Section 48A -- Coal Project Credit

Other Tax Correspondence

Section 166 -- Bad Debts

Court Opinions

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

Special Reports

Section 301 -- Property Distributions

News Analysis

Section 469 -- Passive Loss Limitations

News Analysis

Section 482 -- Transfer Pricing

News Analysis

Section 529 -- Tuition Programs

Forms Watch

Section 530 -- Education Accounts

Forms Watch

Section 901 -- Foreign Tax Credit

News Analysis

Section 903 -- Credit for In-Lieu Taxes

News Analysis

Section 951 -- Controlled Foreign Corporations

Justice Department Briefs

Section 992 -- DISC Requirements

IRS Letter Rulings

Section 1092 -- Straddles

News Analysis

Section 1275 -- OID Definitions

IRS Letter Rulings

Section 1400Z-2 -- Capital Gains in Qualified Opportunity Zones

IRS Letter Rulings

Section 4942 -- Failure to Distribute Income

IRS Letter Rulings

Section 6055 -- Reporting of Health Insurance Coverage

IRS Tax Correspondence

Section 6056 -- Employer Insurance Reporting

IRS Tax Correspondence

Section 6409 -- Refunds Disregarded as Income

Proposed Legislation

Section 6511 -- Limitations on Refunds

Court Opinions

Section 6662 -- Accuracy-Related Penalty

Letters to the Editor

Section 7212 -- Interfering With Tax Administration

News Stories

Section 7422 -- Refund Suits

Court Opinions

Section 7701 -- Definitions

IRS Letter Rulings

Miscellaneous

News Stories

Letters to the Editor

Internal Revenue Bulletin

IRS News Releases

Court Opinions

Treasury Tax Correspondence

Other IRS Documents

Proposed Legislation

Congressional News Releases

Congressional Tax Correspondence

Treasury News Releases