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. |
Inni boken
Resultat 1-3 av 64
Side 83-549
... payment of tax under § 6511. In determining what consti- tutes payment , the court enumerated several factors : ( 1 ) a remittance is not per se payment of the tax ; ( 2 ) a remittance that does not satisfy an assessed tax liability ...
... payment of tax under § 6511. In determining what consti- tutes payment , the court enumerated several factors : ( 1 ) a remittance is not per se payment of the tax ; ( 2 ) a remittance that does not satisfy an assessed tax liability ...
Side 83-604
... payments to interest and penalties because this debt did not mature until seven months after the IRS's receipt of the payment . Id . 3 Rev. Rul . 73-305 was specifically held inapplicable to the partial voluntary payment of employment ...
... payments to interest and penalties because this debt did not mature until seven months after the IRS's receipt of the payment . Id . 3 Rev. Rul . 73-305 was specifically held inapplicable to the partial voluntary payment of employment ...
Side 83-920
... payment filed by the IRS on December 3 , 1986 , incorrectly in- cluded a claim for taxes incurred after Mr. Full- mer's plan was confirmed . Upon confirmation , Mr. Fullmer , and not the bankruptcy estate , began to incur these taxes ...
... payment filed by the IRS on December 3 , 1986 , incorrectly in- cluded a claim for taxes incurred after Mr. Full- mer's plan was confirmed . Upon confirmation , Mr. Fullmer , and not the bankruptcy estate , began to incur these taxes ...
Innhold
Boyd Joyce W DCDC | 83-5 |
Publix Supermarkets Inc ClsCt | 83-6 |
Karmazin Jay J DCLa | 83-7 |
Opphavsrett | |
11 andre deler vises ikke
Andre utgaver - Vis alle
Vanlige uttrykk og setninger
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