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Section 38 -- General Business Credit

Proposed Legislation

Section 45 -- Electricity Production Credit

Proposed Legislation

Section 45E -- Pension Plan Startup Costs

Proposed Legislation

Section 51 -- Employment Credit

Congressional News Releases

Section 72 -- Annuities

Proposed Legislation

Section 117 -- Scholarships

IRS Letter Rulings

Section 183 -- Not-for-Profit Activities

Proposed Legislation

Section 199A -- Qualified Business

News Analysis

Section 219 -- Retirement Savings

Proposed Legislation

Section 223 -- Health Savings Accounts

IRS Revenue Procedures

Section 332 -- Complete Subsidiary Liquidation

IRS Letter Rulings

Section 337 -- Nonrecognition

IRS Letter Rulings

Section 361 -- Nonrecognition

IRS Letter Rulings

Section 413 -- Collectively Bargained Plans

Proposed Legislation

Section 430 -- Single-Employer Minimum Funding Standards

IRS Letter Rulings

Section 529 -- Tuition Programs

Proposed Legislation

Section 704 -- Partner's Distributive Share

News Analysis

Section 734 -- Undistributed Property Basis

News Analysis

Section 743 -- Optional Partnership Basis Adjustment

News Analysis

Section 1032 -- Stock for Property

IRS Letter Rulings

Section 1259 -- Appreciated Financial Positions

Special Reports

Section 1362 -- S Corporation Elections

IRS Letter Rulings

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

Proposed Legislation

Section 2010 -- Unified Estate Tax Credit

IRS Letter Rulings

Section 2642 -- Generation-Skipping Inclusion Ratio

IRS Letter Rulings

Section 4945 -- Taxable Expenditures

IRS Letter Rulings

Section 6018 -- Estate Tax Return Filing

IRS Letter Rulings

Section 6075 -- Estate and Gift Filing Time

IRS Letter Rulings

Section 6103 -- Tax Return Disclosure

Court Opinions

Section 6321 -- Liens for Taxes

Court Opinions

Section 6511 -- Limitations on Refunds

IRS Legal Memorandums

Section 6514 -- Erroneous Credits and Refunds

IRS Legal Memorandums

Section 6532 -- Limitations Period on Suits

IRS Legal Memorandums

Section 6662 -- Accuracy-Related Penalty

Court Opinions

Section 6664 -- Penalty Definitions and Special Rules

Court Opinions

Section 6901 -- Transferred Assets

Court Opinions

Section 7202 -- Willful Failure to Pay Over

Justice Department Documents

Section 7520 -- Valuation Tables

Court Opinions

Section 7611 -- Church Tax Inquiry Restrictions

IRS Letter Rulings

Section 7701 -- Definitions

Proposed Legislation