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Tax Notes Today Federal

Section 163 -- Interest

IRS Letter Rulings

Section 172 -- Net Operating Loss

Practice Articles

Section 220 -- Medical Savings Accounts

Forms Watch

Section 265 -- Expense of Tax-Exempt Income

News Stories

Section 401 -- Pension Plans

IRS Letter Rulings

Section 408 -- IRAs

IRS Letter Rulings

Section 512 -- Unrelated Business Taxable Income

IRS Technical Advice Memorandums

Section 704 -- Partner's Distributive Share

News Analysis

Section 871 -- Nonresident Alien Taxes

IRS Letter Rulings

Section 897 -- Foreigners' Real Estate Sales

Practice Articles

Section 962 -- Corporate Taxation Election

Practice Articles

Section 1031 -- Like-Kind Exchanges

Court Opinions

Section 1361 -- S Corporations

IRS Letter Rulings

Section 4942 -- Failure to Distribute Income

IRS Letter Rulings

Section 6321 -- Liens for Taxes

Court Opinions

Section 6428 -- 2008 Recovery Rebate (R)

Court Opinions

Section 6651 -- Failure to File or Pay

Court Opinions

Section 7206 -- Fraud and False Statements

Court Opinions

Miscellaneous

News Stories

Letters to the Editor

Viewpoint

Other IRS Documents

Congressional News Releases

Washington Roundup

Testimony Other Than IRS and Treasury

Tax Correspondence