Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 100
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... Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) To make the decision of the Court in any of the follow- ing proceedings that may be ...
... Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) To make the decision of the Court in any of the follow- ing proceedings that may be ...
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... Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) Motions in Declaratory Judgment Proceedings ; Proceed- ings Under Section 7463 ...
... Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) Motions in Declaratory Judgment Proceedings ; Proceed- ings Under Section 7463 ...
Page 11
... rules where taxpayers who chal- 19 We do not mean to suggest that this Court is foreclosed from considering whether the tax- payer has paid more than was owed , where such a determination is necessary for a correct and complete ...
... rules where taxpayers who chal- 19 We do not mean to suggest that this Court is foreclosed from considering whether the tax- payer has paid more than was owed , where such a determination is necessary for a correct and complete ...
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... Rules similar to the rules of section 6512 ( b ) shall apply for purposes of this subsection . " See Goettee v . Commissioner , T.C. Memo . 2003-43 . We do not believe that petitioner's refund claim is properly construed as being ...
... Rules similar to the rules of section 6512 ( b ) shall apply for purposes of this subsection . " See Goettee v . Commissioner , T.C. Memo . 2003-43 . We do not believe that petitioner's refund claim is properly construed as being ...
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... rules of section 6512 ( b ) , nor does section 6330 cross - reference section 6404 ( h ) ( 2 ) ( B ) , which makes section 6512 ( b ) type rules applicable only " for purposes of this sub- section " ( i.e. , subsection ( h ) of section ...
... rules of section 6512 ( b ) , nor does section 6330 cross - reference section 6404 ( h ) ( 2 ) ( B ) , which makes section 6512 ( b ) type rules applicable only " for purposes of this sub- section " ( i.e. , subsection ( h ) of section ...
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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