U.S. Tax Cases, Volum 92,Utgave 1Commerce Clearing House, 1992 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Side 83-589
... filed their refund claims more than two years after the IRS mailed them notices of disallowance . Moreover , they ... filed either a Motion to Dis- 1 The above captioned cases are eight of two - hundred and thirty - one ( 231 ) related ...
... filed their refund claims more than two years after the IRS mailed them notices of disallowance . Moreover , they ... filed either a Motion to Dis- 1 The above captioned cases are eight of two - hundred and thirty - one ( 231 ) related ...
Side 84-90
... filed on the date on which such return was filed , except that if the require- ments of § 301.7502-1 , relating to timely mailing treated as timely filing are met , the claim shall be considered to be filed on the date of the postmark ...
... filed on the date on which such return was filed , except that if the require- ments of § 301.7502-1 , relating to timely mailing treated as timely filing are met , the claim shall be considered to be filed on the date of the postmark ...
Side 84-130
... filed : Evidentiary hearing . — An evidentiary hearing was scheduled by the district court to determine whether the taxpayer who was seeking a refund could prove filing by mail to establish jurisdiction within the confines of the ...
... filed : Evidentiary hearing . — An evidentiary hearing was scheduled by the district court to determine whether the taxpayer who was seeking a refund could prove filing by mail to establish jurisdiction within the confines of the ...
Innhold
Boyd Joyce W DCDC | 83-5 |
Publix Supermarkets Inc ClsCt | 83-6 |
Karmazin Jay J DCLa | 83-7 |
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9th Cir action affirm alleged amended amount Anti-Injunction Act appeal apply argues argument assessment assets Attorney Back reference bank bankruptcy Bowlens capital cert claim Code Sec Congress corporation debtor decision deduction defendant defendant's deficiency denied determined disclosure district court documents employee entitled evidence exempt expenses fact failed federal tax lien filed funds government's Hugheses income tax return interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction jury lease levy loss Masat ment Mentor motion for summary notice operating paid parties payment penalty Petitioners Placid plaintiff prior purpose pursuant reasonable records refund request responsible person rule S.Ct sale or exchange sovereign immunity statute of limitations statutory subrogation summary judgment Tax Court tax liability tax lien tax returns taxable income taxpayer TFDC tion trade or business transaction trial trust United United States Attorney USTC violation withholding withholding taxes