West's Federal Tax ResearchWest Publishing Company, 1994 - 587 pages This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools including CD-ROMs, the Internet and computerized databases. From its tax planning orientation to the real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law. |
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Page 402
... penalty provides for imprisonment . Civil tax penalties are collected in the same manner as other taxes , and they ... Penalties Civil Penalties.
... penalty provides for imprisonment . Civil tax penalties are collected in the same manner as other taxes , and they ... Penalties Civil Penalties.
Page 416
... penalties will apply to the same return . A penalty for willful understatement of liability may be based upon an intentional disregard of the pertinent rules and Regulations . If a penalty is collected under the unrealistic - position ...
... penalties will apply to the same return . A penalty for willful understatement of liability may be based upon an intentional disregard of the pertinent rules and Regulations . If a penalty is collected under the unrealistic - position ...
Page 417
... penalty is the criminal equivalent to the civil penalty for aiding and abetting the understatement of any tax liability . A person who is convicted of violating this statute is guilty of a felony , and is subject to imprisonment for up ...
... penalty is the criminal equivalent to the civil penalty for aiding and abetting the understatement of any tax liability . A person who is convicted of violating this statute is guilty of a felony , and is subject to imprisonment for up ...
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AFTR AFTR2d AICPA amount annotated apply attorney audit business expenses CD-ROM chapter Circuit Circular 230 citation cited client Code section Commissioner corporation Court decisions Court of Appeals Court of Federal deduction deposits discussed documents employee enrolled agent example EXHIBIT gift tax gross income identify interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issues kickbacks Law Review Letter Rulings loan located material OnPoint paragraph number payments penalty percent Portfolios principal residence Private Letter Rulings published refund Regulations Revenue Rulings Shepard's Shepard's Citator Supreme Court Tax Court tax law tax liability tax planning tax practice tax practitioner tax rate tax research tax return tax services tax treaties taxable income Taxation taxpayer TC Memo topical transaction U.S. Court U.S. Supreme Court U.S. Tax update USTC USTR volume WESTLAW