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 425
... period of time between the initiation of a claim and its pursuit , the defense could be jeopardized because wit- nesses might have died or disappeared , memories might have faded , and records or other evidence might have been lost ...
... period of time between the initiation of a claim and its pursuit , the defense could be jeopardized because wit- nesses might have died or disappeared , memories might have faded , and records or other evidence might have been lost ...
Page 426
... period . However , the limitations period is extended by sixty days if the IRS receives , within sixty days of the expiration of the applicable statute of limitations , an amended return that shows the taxpayer owes an additional tax.94 ...
... period . However , the limitations period is extended by sixty days if the IRS receives , within sixty days of the expiration of the applicable statute of limitations , an amended return that shows the taxpayer owes an additional tax.94 ...
Page 428
... Period A taxpayer who has filed a return must file a claim for credit or refund within three years of the date on which the return was filed , or two years of the date on which the tax was paid , whichever is later . If the taxpayer did ...
... Period A taxpayer who has filed a return must file a claim for credit or refund within three years of the date on which the return was filed , or two years of the date on which the tax was paid , whichever is later . If the taxpayer did ...
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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