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. |
From inside the book
Results 1-3 of 51
Page 15
... reasonable effort to obtain from the client appropriate answers to all questions on the taxpayer's tax return . Where the taxpayer leaves a question on the return unanswered and reasonable grounds exist for not answering the question ...
... reasonable effort to obtain from the client appropriate answers to all questions on the taxpayer's tax return . Where the taxpayer leaves a question on the return unanswered and reasonable grounds exist for not answering the question ...
Page 30
... reasonable to the CPA . C. The client has the data available at the time for filing the return , but feels that the data do not fairly represent the results of her business operation and therefore desires to use an " estimate . " d ...
... reasonable to the CPA . C. The client has the data available at the time for filing the return , but feels that the data do not fairly represent the results of her business operation and therefore desires to use an " estimate . " d ...
Page 496
... reasonable and complete . ( ii ) A practitioner may not accept as true asserted facts pertaining to the tax shelter which he / she should not , based on his / her background and knowledge , reasonably be- lieve to be true . However , a ...
... reasonable and complete . ( ii ) A practitioner may not accept as true asserted facts pertaining to the tax shelter which he / she should not , based on his / her background and knowledge , reasonably be- lieve to be true . However , a ...
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Common terms and phrases
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