Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 2003 |
No grāmatas satura
1.–5. rezultāts no 100.
6. lappuse
... authority in § 7121 and is final unless fraud , malfeasance , or misrepresentation of a material fact can be shown . A closing agreement may be entered into when it is advantageous to have the matter permanently and conclusively closed ...
... authority in § 7121 and is final unless fraud , malfeasance , or misrepresentation of a material fact can be shown . A closing agreement may be entered into when it is advantageous to have the matter permanently and conclusively closed ...
8. lappuse
... authority relief arising under the application and interpretation of tax treaties between the United States and other countries , see Rev. Proc . 96–13 . Competent authority consideration for an advance pricing agreement should be ...
... authority relief arising under the application and interpretation of tax treaties between the United States and other countries , see Rev. Proc . 96–13 . Competent authority consideration for an advance pricing agreement should be ...
20. lappuse
... authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the taxpayer , a related taxpayer ( within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within ...
... authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the taxpayer , a related taxpayer ( within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within ...
21. lappuse
... authorities will generally enable Service personnel to understand the issue and relevant authorities more quickly . When Service personnel receive the request , they will have before them the taxpayer's thinking on the effect and ...
... authorities will generally enable Service personnel to understand the issue and relevant authorities more quickly . When Service personnel receive the request , they will have before them the taxpayer's thinking on the effect and ...
34. lappuse
... authority responsible for establishing or approving the taxpayer's rates has reviewed the request and believes that the request is adequate and complete ; and ( 2 ) the taxpayer will permit the regulatory authority to participate in any ...
... authority responsible for establishing or approving the taxpayer's rates has reviewed the request and believes that the request is adequate and complete ; and ( 2 ) the taxpayer will permit the regulatory authority to participate in any ...
Saturs
2 | |
6 | |
79 | |
85 | |
86 | |
87 | |
90 | |
91 | |
107 | |
166 | |
171 | |
172 | |
173 | |
174 | |
175 | |
176 | |
92 | |
93 | |
94 | |
95 | |
96 | |
97 | |
98 | |
99 | |
100 | |
101 | |
102 | |
103 | |
104 | |
105 | |
106 | |
177 | |
178 | |
179 | |
180 | |
181 | |
182 | |
183 | |
184 | |
185 | |
186 | |
187 | |
220 | |
880 | |
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agreement allocation amended amounts paid appeals office applicable Area Director assets Associate Chief Counsel benefit accrual calendar capital cash balance plan corporation County deletions described determination letter effective date efit electing trust eligible Employee Plans entity EP or EO Example Exempt and Government federal filed final regulations Form gible gross income income tax intangible asset interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issue letter ruling request liability ment national office option paragraph participant participant's partnership payer payment card period prior Proc proposed regulations purposes pursuant qualified tuition rate of benefit refund related expenses respect retroactive revenue procedure revenue ruling ruling or determination sale or exchange SIMPLE IRA spouse statement submitted tax return tax treaty taxable taxpayer TEAM technical advice termination tion transaction treated tuition and related user fee