Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 68.
9. lappuse
... effect . Sec . 6512 ( a ) describes limitations on claiming a refund or credit when a petition is filed in the Tax Court in response to a " notice of deficiency " . Sec . 6512 ( b ) ( 1 ) confers on the Tax Court jurisdiction to ...
... effect . Sec . 6512 ( a ) describes limitations on claiming a refund or credit when a petition is filed in the Tax Court in response to a " notice of deficiency " . Sec . 6512 ( b ) ( 1 ) confers on the Tax Court jurisdiction to ...
22. lappuse
... effect , deciding whether or not the taxpayer is entitled to a refund . " The Board disagreed and concluded that it had jurisdiction to consider the taxpayer's overpayment claim . Id . The Board reaffirmed that it had overpayment ...
... effect , deciding whether or not the taxpayer is entitled to a refund . " The Board disagreed and concluded that it had jurisdiction to consider the taxpayer's overpayment claim . Id . The Board reaffirmed that it had overpayment ...
28. lappuse
... effect of a 1994 amendment to section 6621 ( a ) ( 1 ) , the so - called GATT amendment . That 6244 ( a ) , Pub . L. 100-647 , 102 Stat . 3342 , 3750. Accordingly , whether or not the Tax Court has authority to enforce a decision for an ...
... effect of a 1994 amendment to section 6621 ( a ) ( 1 ) , the so - called GATT amendment . That 6244 ( a ) , Pub . L. 100-647 , 102 Stat . 3342 , 3750. Accordingly , whether or not the Tax Court has authority to enforce a decision for an ...
37. lappuse
... effect to the agreements reached at the Uruguay Round of Multilateral Trade Negotiations conducted under the auspices of the General Agreement on Tariffs and Trade ( " GATT " ) , the lower corporate overpayment interest rate of 0.5 ...
... effect to the agreements reached at the Uruguay Round of Multilateral Trade Negotiations conducted under the auspices of the General Agreement on Tariffs and Trade ( " GATT " ) , the lower corporate overpayment interest rate of 0.5 ...
41. lappuse
... rate - the reduced GATT rate . 4 We note in the language of sec . 6621 ( a ) the definite article " the " - " The overpayment rate ” . In the above situation , in effect ( for everything ( 36 ) 41 EXXON MOBIL CORP . & COS . v .
... rate - the reduced GATT rate . 4 We note in the language of sec . 6621 ( a ) the definite article " the " - " The overpayment rate ” . In the above situation , in effect ( for everything ( 36 ) 41 EXXON MOBIL CORP . & COS . v .
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9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara