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 83-81
... paid to employees suggested that the use of the term " tips " was not a misrepresentation of material fact . Finally , to the extent that the term " tips " was a legal conclusion , the IRS was not free to extend the two - year statute ...
... paid to employees suggested that the use of the term " tips " was not a misrepresentation of material fact . Finally , to the extent that the term " tips " was a legal conclusion , the IRS was not free to extend the two - year statute ...
Side 84-146
... paid for the tax year 1986 is governed by 26 U.S.C. § 6512. That section provides , that where the taxpayer has ... paid after the mailing of the notice of deficiency . All taxes which the defendant paid were paid dur- ing the year 1986 ...
... paid for the tax year 1986 is governed by 26 U.S.C. § 6512. That section provides , that where the taxpayer has ... paid after the mailing of the notice of deficiency . All taxes which the defendant paid were paid dur- ing the year 1986 ...
Side 84-248
... paid the entire amount on February 22 , 1989 . On that same date , plaintiffs filed a refund claim with the Service for the entire amount of the assessment they had paid . When the Service failed to act on their refund claim within six ...
... paid the entire amount on February 22 , 1989 . On that same date , plaintiffs filed a refund claim with the Service for the entire amount of the assessment they had paid . When the Service failed to act on their refund claim within six ...
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