American Federal Tax ReportsPrentice-Hall, 2004 |
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Results 1-3 of 80
Page 2003-5185
... Reference : United States Tax Reporter 168,726.52 ( 3 ) ; 71,225.11 ( 10 ) ; 74,337.503 ( 75 ) ; 74,215.05 ( 5 ) . IRC §7122 ; 7421 . 2. Burden of proof - examinations be- ginning after 7-22-98 . Receiver couldn't shift burden of ...
... Reference : United States Tax Reporter 168,726.52 ( 3 ) ; 71,225.11 ( 10 ) ; 74,337.503 ( 75 ) ; 74,215.05 ( 5 ) . IRC §7122 ; 7421 . 2. Burden of proof - examinations be- ginning after 7-22-98 . Receiver couldn't shift burden of ...
Page 2003-5461
... Reference : United States Tax Reporter 14535.06 ( 20 ) . IRC §318 ; 453 . 10. Innocent spouse relief - res judi- cata - meaningful participation - Tax Court procedure - motion to reopen re- cord . Tax Court properly refused wife's post ...
... Reference : United States Tax Reporter 14535.06 ( 20 ) . IRC §318 ; 453 . 10. Innocent spouse relief - res judi- cata - meaningful participation - Tax Court procedure - motion to reopen re- cord . Tax Court properly refused wife's post ...
Page 2003-5567
... Reference : United States Tax Reporter 166,635.01 ( 20 ) ; 66,535.17 ( 30 ) ; 66.535.28 ( 10 ) : 4825.07 ( 5 ) . IRC §482 ; 6663. Former Code Sec . 6653 . T IN PELL .COM 2 Unreported income - sham transac- tions - controlled corps ...
... Reference : United States Tax Reporter 166,635.01 ( 20 ) ; 66,535.17 ( 30 ) ; 66.535.28 ( 10 ) : 4825.07 ( 5 ) . IRC §482 ; 6663. Former Code Sec . 6653 . T IN PELL .COM 2 Unreported income - sham transac- tions - controlled corps ...
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5th Cir 92 AFTR action AFTR 2d agreement alleged Amendment amount appeal argues argument asserts assessment attorney Bktcy Ct Circuit Cite as 92 claim Code Comm'r Commissioner complaint Corp corporation Court found creditors debtor decision deduction defendant defendant's denied determination Docket documents Eastern Dist entitled ern Dist evidence fact Farkas Fed Appx federal tax filed findings funds Govt granted hearing income tax interest Internal Revenue Code Internal Revenue Service IRS's issue June jurisdiction Kanter Lisle ment Middle Dist motion for summary Northern Dist partnership party payment penalty person petition plaintiffs pro se provides pursuant received records request Rule sovereign immunity statute STJ's summary judgment Supp Tax Court tax liability tax lien Tax Reporter tax returns taxable taxpayer Texas Tilley tion transaction trial trust U.S. District Court UNITED STATES DISTRICT United States Tax