Federal Tax Practice: A Treatise of the Laws and Procedures Governing the Assessment and Litigation of Federal Tax Liabilities, Volume 3Callaghan, 1955 - Tax administration and procedure |
Common terms and phrases
action aff'd alleged allowed amendment amount appeal application assessment assets authority barred basis Board burden CCA 2nd CCA 9th cert Civil claim claim for refund Code collection collector Comm Commissioner Corp corporation Court of Claims debts decision defense deficiency denied determined director district court effect evidence existence expiration extent F 2d fact fiduciary filed findings follows Government grounds held holding income tax interest Internal Revenue Internal Revenue Code involved issue judgment jurisdiction jury limitation ment motion notice officer overpayment paid party payment period person petition petitioner plaintiff pleading prior Procedure proceeding proceeds proof provisions question reason received recovery refund rendered respect result Rule statute suit Supp supra Tax Court taxable taxpayer thereof tion transferee liability trial Trust United unless USTC