Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter C -- Corporate Distributions and Adjustments Part V -- Carryovers the acquiring corporation ...

(1) In general. If a foreign corporation is a controlled foreign corporation at any time during a taxable year of the foreign corporation (in this subsection referred to as the "CFC year") -- (A) each ...

(1) In general. Except as otherwise provided in this section, every cooperative to which part I of subchapter T of chapter 1 applies, which makes payments of amounts described in subsection (b) ...

Tax Notes is the first source of essential daily news, analysis, and commentary for tax professionals whose success depends on being trusted for their expertise.

Gabriel Zucker is a fellow at the Center for Taxpayer Rights, where Nina E. Olson is the executive director. Olson is also a member of Tax Analysts’ board of directors, and she served as the national ...

The unprecedented order barring the pursuit of tax claims against President Trump and his affiliates undermines legal accountability and may violate the revenue code’s protections against political ...