Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.5. rezultāts no 32.
13. lappuse
... error or delay resulting from a " ministerial act " . See Urbano v . Commissioner , supra at 390 n.4 ( describing the 1996 legislative amendment which broadened the scope of sec . 6404 ( e ) to include " managerial and ministerial ...
... error or delay resulting from a " ministerial act " . See Urbano v . Commissioner , supra at 390 n.4 ( describing the 1996 legislative amendment which broadened the scope of sec . 6404 ( e ) to include " managerial and ministerial ...
20. lappuse
... error , and that he or she has a ground upon which to claim a refund , does not operate to lift the statutory bar . [ United States v . Dalm , 494 U.S. 596 , 609 n.7 ( 1990 ) . ] It is very likely that after the time elapsed in the sec ...
... error , and that he or she has a ground upon which to claim a refund , does not operate to lift the statutory bar . [ United States v . Dalm , 494 U.S. 596 , 609 n.7 ( 1990 ) . ] It is very likely that after the time elapsed in the sec ...
172. lappuse
... errors are examples of how difficult some of these issues have proven to be for trial courts conscientiously trying to follow their reviewing courts ' precedents . In the spirit of Eberhart v . United States , 545 U.S. 126 S. Ct . 403 ...
... errors are examples of how difficult some of these issues have proven to be for trial courts conscientiously trying to follow their reviewing courts ' precedents . In the spirit of Eberhart v . United States , 545 U.S. 126 S. Ct . 403 ...
197. lappuse
... errors , were not the result of a determination that a tentative carryback or refund adjustment was excessive , and were not based on the receipt of any payment of tax . After these assessments , respondent continued to alter the ...
... errors , were not the result of a determination that a tentative carryback or refund adjustment was excessive , and were not based on the receipt of any payment of tax . After these assessments , respondent continued to alter the ...
200. lappuse
... errors , arises from tentative carryback or refund adjustments , or is based on the receipt of a payment of tax . See sec . 6213 ( b ) . The Commissioner may also assess a deficiency without issuing a deficiency notice if a taxpayer ...
... errors , arises from tentative carryback or refund adjustments , or is based on the receipt of a payment of tax . See sec . 6213 ( b ) . The Commissioner may also assess a deficiency without issuing a deficiency notice if a taxpayer ...
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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