American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
From inside the book
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Page 97-5135
... Code . The legislative history explains that the preference for Code purposes is for NAIC accounting unless that method is inconsis- tent with the Code and the accrual ac- counting required by section 818 ( a ) : To the extent not ...
... Code . The legislative history explains that the preference for Code purposes is for NAIC accounting unless that method is inconsis- tent with the Code and the accrual ac- counting required by section 818 ( a ) : To the extent not ...
Page 97-6111
... Code governs returns with a due date after December 31 , 1989 , while section 6653 governs returns due prior to such ... Code as codified at title 26 of the United States Code . Defendant further assessed a failure to deposit penalty ...
... Code governs returns with a due date after December 31 , 1989 , while section 6653 governs returns due prior to such ... Code as codified at title 26 of the United States Code . Defendant further assessed a failure to deposit penalty ...
Page 97-8239
... Code , as adjusted by the Bankruptcy Code . But under the specific facts of this case , the ordinary pro- cess does not apply . The claim for a re- fund for overpayment of taxes has already been liquidated into a specific amount of ...
... Code , as adjusted by the Bankruptcy Code . But under the specific facts of this case , the ordinary pro- cess does not apply . The claim for a re- fund for overpayment of taxes has already been liquidated into a specific amount of ...
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Common terms and phrases
26 U.S.C. section 80 AFTR 9th Cir action AFTR 2d alleged amended amount appeal applied April argues argument asserted assessment Aversa Bank bankruptcy court Boldface type refers Church of Scientology Cite as 80 claim Code Comm Commissioner Company complaint Corp Corporation Count Debtor Decision for Govt deduction defendant denied Dept determination dismiss Dist district court Docket documents evidence F.Supp Fed Cl fees filed funds Furkin income tax Insurance Internal Revenue Service IRS's issue July June June 24 jurisdiction jury Leasing loan loss March ment Mortgage motion for summary Ohio parties payment plaintiff provides pursuant QTIP record refers to volume refund Ross Group Rule Sept Sharp County statute summary judgment Tate & Lyle tax liability Tax Reporter tax returns taxpayer tion Treas Treasury trial Trust United States Tax