Bibliography

NOT LEGAL OR TAX ADVICE. Verify every cite against current law. Circular 230 notice applies.

Statutes (Title 26, U.S. Code)#

• IRC § 61 — Gross income definition
• IRC § 102 — Gifts and inheritances
• IRC § 132 — Excluded fringe benefits
• IRC § 162 — Trade or business expenses
• IRC § 195 — Startup expenses
• IRC § 199A — QBI deduction (post-2025 sunset risk)
• IRC § 223 — HSAs
• IRC § 263A — Capitalization rules
• IRC § 280A(g) — Augusta Rule
• IRC § 301, § 316 — Distributions / dividends
• IRC § 401(a), § 401(k) — Qualified plans
• IRC § 402(c), § 402(g), § 402A — Rollovers, deferrals, Roth
• IRC § 408 — IRAs
• IRC § 415(c) — Annual additions limit
• IRC § 451 — Constructive receipt
• IRC § 482 — Transfer pricing
• IRC § 501(a), § 501(c)(3), § 511–§ 514 — Tax exemption / UBIT
• IRC § 1014 — Step-up in basis at death
• IRC § 1031 — Like-kind exchanges
• IRC § 1202 — QSBS
• IRC § 1361–§ 1378 — S-corporations
• IRC § 1400Z-2 — Opportunity Zones
• IRC § 1402 — SE tax
• IRC § 4958 — Excess benefit transactions
• IRC § 4975 — Prohibited transactions
• IRC § 6041, § 6045 — Information reporting
• IRC § 6662(b)(6), § 6662(i) — Economic-substance penalties
• IRC § 6664(c)(2) — Strict liability
• IRC § 6694 — Preparer penalties
• IRC § 7201, § 7203, § 7206 — Criminal tax statutes
• IRC § 7701(a)(36), § 7701(o) — Definitions / economic substance

Key cases#

• Watson v. United States, 668 F.3d 1008 (8th Cir. 2012) — S-corp reasonable comp
• Knetsch v. United States, 364 U.S. 361 (1960) — Sham doctrine
• Gregory v. Helvering, 293 U.S. 465 (1935) — Substance over form
• Comm'r v. Court Holding Co., 324 U.S. 331 (1945) — Step transaction
• Lucas v. Earl, 281 U.S. 111 (1930) — Assignment of income
• Helvering v. Horst, 311 U.S. 112 (1940) — Assignment of income (extension)
• Frank Lyon Co. v. United States, 435 U.S. 561 (1978) — Economic substance
• Coltec Industries, Inc. v. United States, 454 F.3d 1340 (Fed. Cir. 2006) — Pre-codification economic substance
• Comm'r v. Glenshaw Glass Co., 348 U.S. 426 (1955) — Gross income breadth
• Comm'r v. Duberstein, 363 U.S. 278 (1960) — Gift definition
• Peek v. Comm'r, 140 T.C. 216 (2013) — IRA-prohibited transaction
• Ellis v. Comm'r, T.C. Memo 2013-245, aff'd, 787 F.3d 1213 (8th Cir. 2015) — IRA-owned LLC salary
• Bobrow v. Comm'r, T.C. Memo 2014-21 — One-rollover-per-year clarification

Treasury regulations#

• Treas. Reg. § 1.61-2(d)(1) — Barter taxation
• Treas. Reg. § 1.62-2 — Accountable plan
• Treas. Reg. § 1.72(p)-1 — Plan loans
• Treas. Reg. § 1.401(a)(4)-4 — Nondiscrimination BRF
• Treas. Reg. § 1.451-2 — Constructive receipt
• Treas. Reg. § 1.482-1 through § 1.482-9 — Transfer pricing
• Treas. Reg. § 53.4958-1 through § 53.4958-8 — Excess-benefit regs
• Treas. Reg. § 54.9802-4 — ICHRA
• Treas. Reg. § 301.7701-3 — Entity classification
• Treas. Reg. § 301.7701-15 — Tax return preparer

IRS guidance#

• IRS Notice 2025-67 — 2026 retirement plan limits
• IRS Notice 2010-62 — § 7701(o) initial guidance
• IRS Notice 2014-58 — § 7701(o) definitions
• IRS Memorandum, Oct. 1, 2008 (Julianelle ROBS Memo) — ROBS guidelines
• Rev. Rul. 2002-62 — SEPP calculation methods
• Rev. Rul. 59-221 — S-corp distributive share not SE income
• IRS Announcement 2014-15 — One-rollover-per-year for IRAs
• IRS Pub. 560 — Retirement plans for small business
• IRS Pub. 583 — Starting a business and keeping records
• IRS Pub. 590-A / 590-B — IRA contributions / distributions

Professional standards#

• Treasury Department Circular 230 (31 C.F.R. Part 10)
• AICPA Statements on Standards for Tax Services (SSTS)
• ABA Formal Opinions on Tax Practice
• State unauthorized-practice-of-law statutes (varies)

Recommended secondary reading#

• Bittker & Lokken, Federal Taxation of Income, Estates, and Gifts (Thomson Reuters)
• McKee, Nelson & Whitmire, Federal Taxation of Partnerships and Partners (Thomson Reuters)
• Eustice & Kuntz, Federal Income Taxation of S Corporations (Thomson Reuters)
• Tax Notes Federal (Tax Analysts)
• The Tax Lawyer (ABA Section of Taxation)

Online primary-source portals#

• IRS.gov — https://www.irs.gov
• Treasury Decisions — https://www.treasury.gov
• Code of Federal Regulations — https://www.ecfr.gov
• Title 26 U.S.C. (current) — https://uscode.house.gov
• CourtListener — https://www.courtlistener.com (case law)

NOT LEGAL OR TAX ADVICE. Verify every cite against current law before relying.