Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 61
Page 9
... Secretary has failed to refund the overpayment determined by the Tax Court , together with the interest thereon as provided in subchapter B of chapter 67 , then the Tax Court , upon motion by the taxpayer , shall have jurisdiction to ...
... Secretary has failed to refund the overpayment determined by the Tax Court , together with the interest thereon as provided in subchapter B of chapter 67 , then the Tax Court , upon motion by the taxpayer , shall have jurisdiction to ...
Page 10
... Secretary under section 6402. " See H. Conf . Rept . 105- 220 , at 732 ( 1997 ) , 1997-4 C.B. ( Vol . 2 ) 1457 , 2202 ( stating that this amendment " clarifies that the Tax Court does not have jurisdiction over the validity or merits of ...
... Secretary under section 6402. " See H. Conf . Rept . 105- 220 , at 732 ( 1997 ) , 1997-4 C.B. ( Vol . 2 ) 1457 , 2202 ( stating that this amendment " clarifies that the Tax Court does not have jurisdiction over the validity or merits of ...
Page 21
... Secretary under section 6402. " Section 6330 contains no explicit language limiting our overpayment or refund jurisdiction . Accordingly , in the absence of such explicit language , Congress did not deny us jurisdiction to decide that ...
... Secretary under section 6402. " Section 6330 contains no explicit language limiting our overpayment or refund jurisdiction . Accordingly , in the absence of such explicit language , Congress did not deny us jurisdiction to decide that ...
Page 23
... Secretary of the Treasury ) , 854 ( statement of Dr. Joseph J. Klein ) , 870 ( state- ment of J. Gilmer Korner , Jr. , Chairman Board of Tax Appeals ) , 884 and 904 ( statement of George M. Morris , Sec- retary Special Committee on ...
... Secretary of the Treasury ) , 854 ( statement of Dr. Joseph J. Klein ) , 870 ( state- ment of J. Gilmer Korner , Jr. , Chairman Board of Tax Appeals ) , 884 and 904 ( statement of George M. Morris , Sec- retary Special Committee on ...
Page 54
... Secretary to write regulations regarding allocations of income items for purposes of fixing the amount of relief from joint and several liability . This explanation is also consistent with " any deter- mination " concerning relief from ...
... Secretary to write regulations regarding allocations of income items for purposes of fixing the amount of relief from joint and several liability . This explanation is also consistent with " any deter- mination " concerning relief from ...
Contents
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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