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Tax Notes Today Federal

Section 24 -- Child Credit

Congressional News Releases

Section 32 -- Earned Income Credit

IRS News Releases

Congressional News Releases

Section 108 -- Discharge of Indebtedness

Proposed Legislation

Section 162 -- Business Expenses

IRS Legal Memorandums

Section 197 -- Amortization of Intangibles

Treasury Decisions

Section 213 -- Medical Expense

Proposed Legislation

Section 223 -- Health Savings Accounts

Proposed Legislation

Section 250 -- Intangible Income

Special Reports

Section 301 -- Property Distributions

Viewpoint

Section 336 -- General Liquidations Rule

IRS Letter Rulings

Section 704 -- Partner's Distributive Share

Treasury Decisions

Section 708 -- Partnership Continuation

IRS Tax Correspondence

Section 721 -- Contribution to Partnership

News Stories

Treasury Decisions

Section 863 -- Allocating Mixed-Source Income

Public Comments on Regulations

Section 864 -- Source Rule Definitions

Public Comments on Regulations

Section 865 -- Personal Property Sales

Public Comments on Regulations

Section 904 -- Foreign Tax Credit Limitation

Special Reports

Section 957 -- CFC Definitions

News Analysis

Section 1231 -- Trade or Business Property

News Stories

Section 1361 -- S Corporations

IRS Letter Rulings

Section 1362 -- S Corporation Elections

IRS Letter Rulings

Section 2001 -- Rate of Estate Tax

Proposed Legislation

Congressional News Releases

Section 2641 -- Generation-Skipping Applicable Rate

Proposed Legislation

Section 6011 -- Return Filing Requirement

IRS News Releases

Section 6038B -- Transfers to Foreign Persons

Treasury Decisions

Section 6103 -- Tax Return Disclosure

News Analysis

Section 7201 -- Attempt to Evade Tax

News Stories

Section 7206 -- Fraud and False Statements

News Stories

Section 7422 -- Refund Suits

Court Opinions

Section 7432 -- Damages for Failure to Release Lien

Court Opinions

Section 7433 -- Unauthorized Collection Actions

Court Opinions

Section 7701 -- Definitions

IRS Letter Rulings