Section 511 of the tax code imposes a tax on unrelated business taxable income.

But the tax code imposes a series of increasingly rigorous substantiation requirements for larger gifts, especially when they consist of property rather than cash.

Pastors need to understand that the tax code imposes stricter substantiation requirements on the business use of cell phones.

The tax code imposes no reporting requirement with respect to the identity of the educational institution attended by the individual.