American Federal Tax ReportsPrentice-Hall, 2003 - Taxation |
From inside the book
Results 1-3 of 78
Page 2003-726
... assess- ment of taxes against the Partnership al- lows it to collect taxes directly from the individual partners even though no separate assessment of tax liability was made against them . Second , the IRS argues that , because ...
... assess- ment of taxes against the Partnership al- lows it to collect taxes directly from the individual partners even though no separate assessment of tax liability was made against them . Second , the IRS argues that , because ...
Page 2003-1069
... assessment process . The signature requirement in 26 C.F.R. ยง 301.6203-1 ap- pears to serve multiple purposes . The re- quirement ensures that an assessment of- ficer reviews the assessment before it is sent to the taxpayer , and the ...
... assessment process . The signature requirement in 26 C.F.R. ยง 301.6203-1 ap- pears to serve multiple purposes . The re- quirement ensures that an assessment of- ficer reviews the assessment before it is sent to the taxpayer , and the ...
Page 2003-2201
... assess- ment in contravention of section 6404 ( a ) ( 1 ) is not effective . ' ' 17 Consequently , the general rule that " an abatement will wipe out [ an ] assessment " does not apply 18 and a correction of any such error is not a reas ...
... assess- ment in contravention of section 6404 ( a ) ( 1 ) is not effective . ' ' 17 Consequently , the general rule that " an abatement will wipe out [ an ] assessment " does not apply 18 and a correction of any such error is not a reas ...
Contents
AFTR2d Parallel Citations Tables 11 | 2003-275 |
Case Table for Volume 91 AFTR2d 51 | 2003-283 |
Income Tax Decisions | 2003-301 |
Copyright | |
Other editions - View all
Common terms and phrases
2d Cir 5th Cir 91 AFTR action affirmed AFTR 2d agreement alleged amended amount apply Appx argues argument asserts assessment attorney audit Bank Bankr Bankruptcy Court Bktcy Ct Chevron Circuit Cite as 91 claim Code Commissioner complaint Corp counsel debtor Decision for Govt deduction defendant defendant's denied determination District Judge documents employees evidence fact filed Gambones granted hearing income tax injunction interest Internal Revenue Code Internal Revenue Service IRS's issue Judicial Watch jurisdiction jury KPMG litigation ment motion for summary notice partnership party payments penalty petition Plaintiff privilege proceeding pursuant reasonable received request Rule ruptcy Section Southern Dist statute summary judgment summons Supp tar sands Tax Court tax liability Tax Reporter tax returns taxpayer tion transaction trial trucks Trustee U.S. District Court UNITED STATES DISTRICT United States Tax violation