American Federal Tax ReportsPrentice-Hall, 2003 - Taxation |
From inside the book
Results 1-3 of 80
Page 2003-1108
... claims through the date the claims are fully paid . See 26 U.S.C. §6621 , § 6622 . 11 U.S.C. § 506 ( b ) allows interest on an " oversecured " claim , a claim that is secured by property with a value greater than the of the claim ...
... claims through the date the claims are fully paid . See 26 U.S.C. §6621 , § 6622 . 11 U.S.C. § 506 ( b ) allows interest on an " oversecured " claim , a claim that is secured by property with a value greater than the of the claim ...
Page 2003-1383
... claim rule - amended claims . Court of Fed- eral Claims improperly determined that IRC §6427 ( i ) ' s " one - claim rule " pre- cluded fuel co . from asserting amended claims for additional diesel fuel tax credits for subject years ...
... claim rule - amended claims . Court of Fed- eral Claims improperly determined that IRC §6427 ( i ) ' s " one - claim rule " pre- cluded fuel co . from asserting amended claims for additional diesel fuel tax credits for subject years ...
Page 2003-1387
... Claims that the one- claim rule in § 6427 ( i ) applies to credits claimed under § 34 ( a ) . See generally West- em , 52 Fed . Cl . at 57-62 . However , that holding does not dispose of Western's claim for a credit in this case . The ...
... Claims that the one- claim rule in § 6427 ( i ) applies to credits claimed under § 34 ( a ) . See generally West- em , 52 Fed . Cl . at 57-62 . However , that holding does not dispose of Western's claim for a credit in this case . The ...
Contents
AFTR2d Parallel Citations Tables 11 | 2003-275 |
Case Table for Volume 91 AFTR2d 51 | 2003-283 |
Income Tax Decisions | 2003-301 |
Copyright | |
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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