Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.5. rezultāts no 100.
1. lappuse
... Filed January 12 , 2006 . In her original petition , P challenged R's notice of deter- mination sustaining a proposed levy to collect P's 1992 income tax . She contended , among other things , that R had failed to make a timely ...
... Filed January 12 , 2006 . In her original petition , P challenged R's notice of deter- mination sustaining a proposed levy to collect P's 1992 income tax . She contended , among other things , that R had failed to make a timely ...
4. lappuse
... filed a motion for partial summary judgment with respect to the issue of whether peti- tioner was afforded the opportunity for an Appeals Office administrative hearing under sections 6320 and 6330. By Order dated February 25 , 2003 ...
... filed a motion for partial summary judgment with respect to the issue of whether peti- tioner was afforded the opportunity for an Appeals Office administrative hearing under sections 6320 and 6330. By Order dated February 25 , 2003 ...
5. lappuse
... filed an unopposed motion for leave to file an amended petition in these Tax Court proceed- ings . In her amended petition , petitioner contended that the Appeals Office erred in determining that the proposed levy with respect to her ...
... filed an unopposed motion for leave to file an amended petition in these Tax Court proceed- ings . In her amended petition , petitioner contended that the Appeals Office erred in determining that the proposed levy with respect to her ...
9. lappuse
... filed in the Tax Court pursuant to sec . 6213 challenging a notice of deficiency issued pursuant to sec . 6212 ( a ) . 15 But cf. Commissioner v . Gooch Milling & Elevator Co. , 320 U.S. 418 , 421 n.7 ( 1943 ) ( noting the Board's ...
... filed in the Tax Court pursuant to sec . 6213 challenging a notice of deficiency issued pursuant to sec . 6212 ( a ) . 15 But cf. Commissioner v . Gooch Milling & Elevator Co. , 320 U.S. 418 , 421 n.7 ( 1943 ) ( noting the Board's ...
11. lappuse
... filed ; ( 2 ) for claims not filed within 3 years of filing the return , the refund is generally limited to the portion of the tax paid during the 2 years immediately before the claim was filed . See Commis- sioner v . Lundy , 516 U.S. ...
... filed ; ( 2 ) for claims not filed within 3 years of filing the return , the refund is generally limited to the portion of the tax paid during the 2 years immediately before the claim was filed . See Commis- sioner v . Lundy , 516 U.S. ...
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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