Reports of the United States Tax Court, Volume 126The Court, 2006 |
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United States. Tax Court. UNITED STATES TAX COURT WASHINGTON , D.C. 20217 DELEGATION ORDER NO . 44 To : THE SPECIAL TRIAL JUDGES OF THE COURT Pursuant to section 7443A , Internal Revenue Code of 1986 , and Rules 180-183 , Tax Court Rules ...
United States. Tax Court. UNITED STATES TAX COURT WASHINGTON , D.C. 20217 DELEGATION ORDER NO . 44 To : THE SPECIAL TRIAL JUDGES OF THE COURT Pursuant to section 7443A , Internal Revenue Code of 1986 , and Rules 180-183 , Tax Court Rules ...
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... Court is a court of limited jurisdiction ; we may exercise jurisdiction only to the extent expressly authorized by Congress . See , e.g. , Henry Randolph Consulting v . Commissioner , 112 T.C. 1 , 4 ( 1999 ) . Our jurisdiction in this ...
... Court is a court of limited jurisdiction ; we may exercise jurisdiction only to the extent expressly authorized by Congress . See , e.g. , Henry Randolph Consulting v . Commissioner , 112 T.C. 1 , 4 ( 1999 ) . Our jurisdiction in this ...
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United States. Tax Court. previously addressed the question as to whether such juris- diction arises implicitly in collection review proceedings com- menced in this Court pursuant to section 6330.13 The legisla- tive history of this Court's ...
United States. Tax Court. previously addressed the question as to whether such juris- diction arises implicitly in collection review proceedings com- menced in this Court pursuant to section 6330.13 The legisla- tive history of this Court's ...
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... Court lacked authority to order the refund of any overpayment.17 In this same legislation , the Senate proposed to expand the Tax Court's refund jurisdic- tion by granting the Tax Court jurisdiction over tax refund actions where the ...
... Court lacked authority to order the refund of any overpayment.17 In this same legislation , the Senate proposed to expand the Tax Court's refund jurisdic- tion by granting the Tax Court jurisdiction over tax refund actions where the ...
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United States. Tax Court. lenge deficiency notices in Tax Court are found to be entitled to refunds . By contrast , section 6330 incorporates no such limitations on the allowance of tax refunds or credits . There is no indica- tion that ...
United States. Tax Court. lenge deficiency notices in Tax Court are found to be entitled to refunds . By contrast , section 6330 incorporates no such limitations on the allowance of tax refunds or credits . There is no indica- tion that ...
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Common terms and phrases
9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara