Options to Improve Tax Compliance and Reform Tax ExpendituresU.S. Government Printing Office, 2005 - 430 lappuses NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price while supplies last |
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1.–5. rezultāts no 65.
... reasonable to expect collection of the entire liability . In general , submission of an offer indicates that the taxpayer is willing and able to make a partial payment of the taxpayer's liability . Because of the lengthy review process ...
... reasonable possibility of a profit exists . " ) . As noted earlier , the economic substance doctrine and the sham transaction doctrine are similar and sometimes are applied interchangeably . For a more detailed discussion of the sham ...
... reasonable possibility of profit " from the transaction existed apart from the tax benefits . In these cases , in assessing whether a reasonable possibility of profit exists , it is sufficient if there is a nominal amount of pre - tax ...
... reasonable cause for the understatement and the taxpayer acted in good faith.53 In the case of a nondisclosed ... reasonably believed that the claimed treatment was more likely than not the proper treatment . A taxpayer may not rely on a ...
... reasonable relationship to the taxpayer's normal business operations or investment activities , 58 In determining whether a taxpayer has a substantial nontax business purpose , a purpose of achieving a financial accounting benefit shall ...