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19 Congressional Research Service reports and publications

United States v. Ahlgren: A Study in Lost Cryptocurrency Tax Revenue
2025-08-27 · Posts · LSB11353 · HTML available · PDF available
What Is a “Church” for Federal Tax Purposes?
2025-07-18 · Resources · IF12520 · HTML available · PDF available
Hobby Distillers Association v. Alcohol and Tobacco Tax and Trade Bureau: The Limits on Taxing Schemes to Regulate Behavior
2025-05-05 · Posts · LSB11305 · HTML available · PDF available
The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce
2025-02-21 · Resources · IF12919 · HTML available · PDF available
Reliance on Treasury Department and IRS Tax Guidance
2025-02-11 · Resources · IF11604 · HTML available · PDF available
The Federal Taxing Power: A Primer
2024-12-09 · Reports · R46551 · HTML available · PDF available
The Public Policy Doctrine and 501(c)(3) Organizations
2024-10-21 · Resources · IF12788 · HTML available · PDF available
The Illegality Doctrine and 501(c)(3) Organizations
2024-08-14 · Resources · IF12739 · HTML available · PDF available
Church Tax Benefits
2023-10-16 · Resources · IF12509 · HTML available · PDF available
The IRS’s General Welfare Exclusion
2023-02-09 · Resources · IF12326 · HTML available · PDF available
Supreme Court’s Decision in Boechler, P.C. v. Commissioner of Internal Revenue May Save Some Late-Filed Tax Petitions
2022-06-30 · Posts · LSB10777 · HTML available · PDF available
Taxing Authority in Federal Areas
2022-05-11 · Reports · R47098 · HTML available · PDF available
The Internet Tax Freedom Act and Federal Preemption
2021-10-18 · Resources · IF11947 · HTML available · PDF available
Supreme Court’s Decision in CIC Services, LLC v. Internal Revenue Service Impacts Pre-Enforcement Challenges to IRS Reporting Mandates
2021-07-12 · Posts · LSB10619 · HTML available · PDF available
State Sales and Use Tax Nexus After South Dakota v. Wayfair
2021-05-14 · Resources · IF11832 · HTML available · PDF available
Scholl v. Mnuchin and Economic Impact Payments
2021-03-26 · Posts · LSB10586 · HTML available · PDF available
The Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues
2021-03-10 · Reports · R46709 · HTML available · PDF available
CIC Services v. Internal Revenue Service: Interpreting the Tax Anti-Injunction Act
2021-02-23 · Posts · LSB10576 · HTML available · PDF available
The FUTURE Act (P.L. 116-91): Amendments to the Higher Education Act and Internal Revenue Code
2020-06-09 · Reports · R46400 · HTML available · PDF available