Milan N. Ball, R46709, Cong. Rsch. Serv., The Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues (Feb. 6, 2026) (PDF)
Milan N. Ball, LSB11353, Cong. Rsch. Serv., United States v. Ahlgren: A Study in Lost Cryptocurrency Tax Revenue (Aug. 27, 2025) (PDF)
Milan N. Ball, IF12520, Cong. Rsch. Serv., What Is a “Church” for Federal Tax Purposes? (July 18, 2025) (PDF)
Milan N. Ball, LSB11306, Cong. Rsch. Serv., Consumers’ Research v. FCC: The Legislative Vesting Clause and Taxing Power Delegation (May 6, 2025) (PDF)
Milan N. Ball, LSB11305, Cong. Rsch. Serv., Hobby Distillers Association v. Alcohol and Tobacco Tax and Trade Bureau: The Limits on Taxing Schemes to Regulate Behavior (May 5, 2025) (PDF)
Milan N. Ball, IF12919, Cong. Rsch. Serv., The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce (Feb. 21, 2025) (PDF)
Milan N. Ball, IF11604, Cong. Rsch. Serv., Reliance on Treasury Department and IRS Tax Guidance (Feb. 11, 2025) (PDF)
Milan N. Ball, R46551, Cong. Rsch. Serv., The Federal Taxing Power: A Primer (Dec. 9, 2024) (PDF)
Milan N. Ball, IF12788, Cong. Rsch. Serv., The Public Policy Doctrine and 501(c)(3) Organizations (Oct. 21, 2024) (PDF)
Milan N. Ball, IF12739, Cong. Rsch. Serv., The Illegality Doctrine and 501(c)(3) Organizations (Aug. 14, 2024) (PDF)
Milan N. Ball, IF12520, Cong. Rsch. Serv., What Is a “Church” for Federal Tax Purposes? (Oct. 25, 2023) (PDF)
Milan N. Ball, IF12509, Cong. Rsch. Serv., Church Tax Benefits (Oct. 16, 2023) (PDF)
Milan N. Ball, IF12326, Cong. Rsch. Serv., The IRS’s General Welfare Exclusion (Feb. 9, 2023) (PDF)
Milan N. Ball, LSB10777, Cong. Rsch. Serv., Supreme Court’s Decision in Boechler, P.C. v. Commissioner of Internal Revenue May Save Some Late-Filed Tax Petitions (June 30, 2022) (PDF)