American Federal Tax ReportsPrentice-Hall, 2002 |
From inside the book
Results 1-3 of 80
Page 2002-1574
... refund . If a tax- payer could do so , the statutory require- ment of a filed claim for refund under § 7422 ( a ) would be rendered superfluous . Moreover , 26 C.F.R. § 301.6402-2 ( a ) ( 1 ) ( 2000 ) provides that " refunds of overpay ...
... refund . If a tax- payer could do so , the statutory require- ment of a filed claim for refund under § 7422 ( a ) would be rendered superfluous . Moreover , 26 C.F.R. § 301.6402-2 ( a ) ( 1 ) ( 2000 ) provides that " refunds of overpay ...
Page 2002-1594
... refund . It is well - accepted that the right to re- ceive a tax refund constitutes a " general intangible . " See , e.g. In re Palmetto Pump & Irrigation , 81 B.R. 109 , 111 ( Bankr.M.D.Fla . 1987 ) . However , under § 9203 ( 1 ) ( c ) ...
... refund . It is well - accepted that the right to re- ceive a tax refund constitutes a " general intangible . " See , e.g. In re Palmetto Pump & Irrigation , 81 B.R. 109 , 111 ( Bankr.M.D.Fla . 1987 ) . However , under § 9203 ( 1 ) ( c ) ...
Page 2002-2109
... refund or credit with the IRS before bringing a tax refund suit in this court . I.R.C. § 7422 ( a ) provides : No suit prior to filing claim for refund . No suit or proceeding shall be main- tained in any court for the recovery of any ...
... refund or credit with the IRS before bringing a tax refund suit in this court . I.R.C. § 7422 ( a ) provides : No suit prior to filing claim for refund . No suit or proceeding shall be main- tained in any court for the recovery of any ...
Contents
AFTR2d Parallel Citations Tables | 1979 |
Case Table for Volumes 8189 AFTR2d | 1995 |
Income Tax Decisions | 2006 |
Copyright | |
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89 AFTR 9th Cir action AFTR 2d alleged amended amount appeal Appx April April 12 argues assessment assets August Bank bankruptcy court Bktcy Ct Boldface type refers Calif Circuit Cite as 89 Code Comm Corp corporation creditors Ct Fed Cl Debtor December deductions defendant defendant's denied determination district court Docket Eastern Dist ern Dist evidence fact February filed funds gift taxes Gricco indictment Internal Revenue Service IRS's issue James January John July June jurisdiction jury March March 26 ment Michael Middle Dist motion for summary Northern notice November October parties payment penalty Plaintiff proof of claim pursuant refers to volume refund Robert Rule S.Ct sentence September September 26 Southern Dist statute summary judgment Supp Tax Court tax liability tax liens Tax Reporter tax returns taxpayer tion trial Trust United States Tax Western Wishman